https://www.taxtmi.com/caselaws?id=75837 Where an assessee had wrongly availed Cenvat credit but reversed it and informed the department, the article notes that the demand was treated as time-barred because the show-cause notice was issued beyond one year. It also records that, in the absence of mala fide intention, penalties were found unsustainable on the facts. The discussion therefore concludes that the demand, interest and penalties were not sustainable, and the revenue's appeal was rejected. en-us Thu, 17 Sep 2009 00:00:00 +0530 Fri, 23 Jul 2010 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75837 Where an assessee had wrongly availed Cenvat credit but reversed it and informed the department, the article notes that the demand was treated as time-barred because the show-cause notice was issued beyond one year. It also records that, in the absence of mala fide intention, penalties were found unsustainable on the facts. The discussion therefore concludes that the demand, interest and penalties were not sustainable, and the revenue's appeal was rejected. Case-Laws Service Tax Thu, 17 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75837