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        Case ID :
        Central Excise

        HC quashed the Revisional Authority's order dated 31/03/2023,...

        Petitioner entitled to CENVAT credit benefit despite wrong forum approach under Section 14 Limitation Act

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                HC quashed the Revisional Authority's order dated 31/03/2023, allowing the petition. Petitioner had initially approached wrong forum (CESTAT) to challenge Commissioner (Appeals) order regarding CENVAT credit recovery and rebate claims. Under Section 14 Limitation Act, petitioner was entitled to benefit of wrong forum approach, and revision application was filed within prescribed three months from CESTAT order date. CESTAT correctly held petitioner entitled to CENVAT credit under Chapter Heading 847490 since classification dispute was not proposed in show cause notice. Revisional Authority erred in taking contrary view to CESTAT's judicial determination on identical facts regarding product classification, violating judicial propriety. Demand for CENVAT credit disallowance was properly set aside.
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