https://www.taxtmi.com/caselaws?id=213704 The court upheld the decision to set aside the adjudication order based on limitation and revenue neutrality. The Revenue's appeal was dismissed as they failed to challenge these grounds, despite arguing the necessity for the respondents to reverse credit on cleared inputs. The judge agreed with the Commissioner's findings on limitation and revenue neutrality, emphasizing the regular filing of returns by the respondents and supporting the concept of revenue neutrality when the assessee bears the tax liability. The case highlights the significance of addressing all legal aspects when appealing a judgment. en-us Tue, 12 Jul 2011 00:00:00 +0530 Thu, 31 May 2012 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213704 The court upheld the decision to set aside the adjudication order based on limitation and revenue neutrality. The Revenue's appeal was dismissed as they failed to challenge these grounds, despite arguing the necessity for the respondents to reverse credit on cleared inputs. The judge agreed with the Commissioner's findings on limitation and revenue neutrality, emphasizing the regular filing of returns by the respondents and supporting the concept of revenue neutrality when the assessee bears the tax liability. The case highlights the significance of addressing all legal aspects when appealing a judgment. Case-Laws Central Excise Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213704