https://www.taxtmi.com/forum/issue?id=110628 The department proposes reopening five prior years to deny credit of CVD, Special CVD and proportionate EC and SHEC despite earlier audits that accepted returns; where audits were regularly conducted the extended period of limitation is constrained and SCNs invoking extended period are vulnerable to quashing. HE and SHE cess paid before 1.3.2015 may be utilised towards basic excise duty for goods received on or after 1.3.2015 per Notification No.12/15-CE(NT) dated 30.4.15. en-us Tue, 12 Jul 2016 17:12:33 +0530 Thu, 23 Jan 2025 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110628 The department proposes reopening five prior years to deny credit of CVD, Special CVD and proportionate EC and SHEC despite earlier audits that accepted returns; where audits were regularly conducted the extended period of limitation is constrained and SCNs invoking extended period are vulnerable to quashing. HE and SHE cess paid before 1.3.2015 may be utilised towards basic excise duty for goods received on or after 1.3.2015 per Notification No.12/15-CE(NT) dated 30.4.15. Discussion-Forum Central Excise Tue, 12 Jul 2016 17:12:33 +0530 https://www.taxtmi.com/forum/issue?id=110628