https://www.taxtmi.com/highlights?id=28177 Suo moto availement of credit of duty - excess paid duty adjusted against short paid duty - Cause of action started from the date when the differential duty paid by the appellant, nothing has prevented the department to issue a show cause notice within one year from the date of payment of excise duty. There is no suppression of fact, fraud and mis-statement etc on the part of the appellant therefore demand is patently time bar. - AT en-us Tue, 29 Mar 2016 15:31:11 +0530 Tue, 29 Mar 2016 15:31:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28177 Suo moto availement of credit of duty - excess paid duty adjusted against short paid duty - Cause of action started from the date when the differential duty paid by the appellant, nothing has prevented the department to issue a show cause notice within one year from the date of payment of excise duty. There is no suppression of fact, fraud and mis-statement etc on the part of the appellant therefore demand is patently time bar. - AT Highlights Central Excise Tue, 29 Mar 2016 15:31:11 +0530 https://www.taxtmi.com/highlights?id=28177