https://www.taxtmi.com/caselaws?id=239563 CESTAT Ahmedabad held that enhancement of duty demand and penalty in appellate proceedings was unsustainable because it was not preceded by a valid notice within the statutory time-limit, and the defect in the notice could not be cured by the appellate order. It also held that the transitional Cenvat credit framework did not restrict an assessee to a single declaration, so declarations filed within the extended period remained valid. Applying the relevant notification, the tribunal further found that deemed Cenvat credit was available on yarn contained in unprocessed fabric under serial no. 1(c), and the assessee was entitled to that credit. en-us Mon, 19 Aug 2013 00:00:00 +0530 Tue, 22 Apr 2014 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239563 CESTAT Ahmedabad held that enhancement of duty demand and penalty in appellate proceedings was unsustainable because it was not preceded by a valid notice within the statutory time-limit, and the defect in the notice could not be cured by the appellate order. It also held that the transitional Cenvat credit framework did not restrict an assessee to a single declaration, so declarations filed within the extended period remained valid. Applying the relevant notification, the tribunal further found that deemed Cenvat credit was available on yarn contained in unprocessed fabric under serial no. 1(c), and the assessee was entitled to that credit. Case-Laws Central Excise Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239563