https://www.taxtmi.com/caselaws?id=247527 The Tribunal dismissed the Revenue's appeal and upheld the decision to set aside the adjudication order. The show-cause notice was deemed time-barred as the department was aware of the credit transfer before issuing the notice. The transfer of unutilized credit from one unit to another was considered valid even without existing inventory in the transferring unit. en-us Fri, 31 Jan 2014 00:00:00 +0530 Wed, 14 May 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247527 The Tribunal dismissed the Revenue's appeal and upheld the decision to set aside the adjudication order. The show-cause notice was deemed time-barred as the department was aware of the credit transfer before issuing the notice. The transfer of unutilized credit from one unit to another was considered valid even without existing inventory in the transferring unit. Case-Laws Central Excise Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247527