https://www.taxtmi.com/caselaws?id=213499 The Tribunal held that the show cause notice for recovery of wrongly taken Cenvat credit was time-barred as there was no evidence of intentional wrongful availment by the appellant. The alleged wrongful availment was deemed to be due to genuine mistakes in transferring goods between units, with no fraudulent intent. The Tribunal overturned the decision of the Commissioner (Appeals) and allowed the appellant's appeal, finding in favor of the appellant. en-us Wed, 01 Jun 2011 00:00:00 +0530 Sat, 14 Apr 2012 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213499 The Tribunal held that the show cause notice for recovery of wrongly taken Cenvat credit was time-barred as there was no evidence of intentional wrongful availment by the appellant. The alleged wrongful availment was deemed to be due to genuine mistakes in transferring goods between units, with no fraudulent intent. The Tribunal overturned the decision of the Commissioner (Appeals) and allowed the appellant's appeal, finding in favor of the appellant. Case-Laws Central Excise Wed, 01 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213499