https://www.taxtmi.com/caselaws?id=170830 The High Court set aside a show cause notice challenging Cenvat credit availed based on allegedly ineligible documents after the matter had been settled by the Settlement Commission. The Court ruled that without establishing fraud, there was no justification for reopening the case. As fraud was not alleged by the respondent nor brought before the Settlement Commission, the Court allowed the Writ Petition, dismissing the show cause notice dated 7-5-2008. No costs were awarded, and the related Miscellaneous Petition was closed. en-us Mon, 17 Nov 2014 00:00:00 +0530 Thu, 18 Jun 2015 15:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170830 The High Court set aside a show cause notice challenging Cenvat credit availed based on allegedly ineligible documents after the matter had been settled by the Settlement Commission. The Court ruled that without establishing fraud, there was no justification for reopening the case. As fraud was not alleged by the respondent nor brought before the Settlement Commission, the Court allowed the Writ Petition, dismissing the show cause notice dated 7-5-2008. No costs were awarded, and the related Miscellaneous Petition was closed. Case-Laws Central Excise Mon, 17 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170830