https://www.taxtmi.com/caselaws?id=253774 The appeal was dismissed as the demands were found to be time-barred due to no suppression of facts or misstatement by the respondent, and the demand was based on figures in public financial records. The Tribunal also found the Rule 3(5B) of the Cenvat Credit Rules inapplicable to the respondent's case, highlighting that it did not apply to partially written-off goods before 2007. Additionally, the Tribunal dismissed the Revenue's claims of intentional evasion, as there was no evidence of misrepresentation or suppression of facts by the respondent. en-us Tue, 14 Oct 2014 00:00:00 +0530 Tue, 16 Jun 2015 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253774 The appeal was dismissed as the demands were found to be time-barred due to no suppression of facts or misstatement by the respondent, and the demand was based on figures in public financial records. The Tribunal also found the Rule 3(5B) of the Cenvat Credit Rules inapplicable to the respondent's case, highlighting that it did not apply to partially written-off goods before 2007. Additionally, the Tribunal dismissed the Revenue's claims of intentional evasion, as there was no evidence of misrepresentation or suppression of facts by the respondent. Case-Laws Central Excise Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253774