https://www.taxtmi.com/caselaws?id=242739 The Tribunal ruled in favor of the appellant, finding the 2008 show-cause notice seeking recovery of denied CENVAT credit time-barred. The appellant's disclosure of material facts in 2004 rendered the demand under Central Excise Act and CENVAT Credit Rules invalid, as the invoked provisions were not applicable during the disputed period. The Tribunal considered the Range Officer's notings on disclosed facts, granting waiver and stay for the adjudged dues based on limitation grounds. The judgment underscored the importance of timely disclosure and upheld the appellant's position due to the time-barred nature of the notice. en-us Mon, 04 Mar 2013 00:00:00 +0530 Mon, 20 Jan 2014 06:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242739 The Tribunal ruled in favor of the appellant, finding the 2008 show-cause notice seeking recovery of denied CENVAT credit time-barred. The appellant's disclosure of material facts in 2004 rendered the demand under Central Excise Act and CENVAT Credit Rules invalid, as the invoked provisions were not applicable during the disputed period. The Tribunal considered the Range Officer's notings on disclosed facts, granting waiver and stay for the adjudged dues based on limitation grounds. The judgment underscored the importance of timely disclosure and upheld the appellant's position due to the time-barred nature of the notice. Case-Laws Central Excise Mon, 04 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242739