https://www.taxtmi.com/caselaws?id=269848 The Tribunal held that the show cause notice issued after 5 years of filing for exemption was barred by limitation. The appellant's failure to reverse Cenvat Credit was discovered during an audit beyond the normal limitation period. Consequently, the order imposing duty, interest, and penalties was set aside, and the appeal was allowed with any consequential relief. en-us Tue, 20 Jan 2015 00:00:00 +0530 Wed, 23 Dec 2015 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269848 The Tribunal held that the show cause notice issued after 5 years of filing for exemption was barred by limitation. The appellant's failure to reverse Cenvat Credit was discovered during an audit beyond the normal limitation period. Consequently, the order imposing duty, interest, and penalties was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Tue, 20 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269848