https://www.taxtmi.com/caselaws?id=123715 The Tribunal rejected the Revenue's appeal against the order setting aside a demand and penalty under Section 11AC due to limitation. The case involved the respondents taking credit for duty paid on capital goods not received in their factory. The Tribunal found that the capital goods were with a job worker since 1980, making the credit admissible. It held that the Commissioner (Appeals) correctly did not invoke the extended period, emphasizing procedural irregularities by the respondents. The appeal was dismissed based on both merits and limitation, stressing adherence to procedural requirements for credit on capital goods. en-us Mon, 09 Jun 2008 00:00:00 +0530 Wed, 19 Sep 2012 16:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123715 The Tribunal rejected the Revenue's appeal against the order setting aside a demand and penalty under Section 11AC due to limitation. The case involved the respondents taking credit for duty paid on capital goods not received in their factory. The Tribunal found that the capital goods were with a job worker since 1980, making the credit admissible. It held that the Commissioner (Appeals) correctly did not invoke the extended period, emphasizing procedural irregularities by the respondents. The appeal was dismissed based on both merits and limitation, stressing adherence to procedural requirements for credit on capital goods. Case-Laws Central Excise Mon, 09 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123715