https://www.taxtmi.com/caselaws?id=188966 The appeal was allowed in favor of the appellant as the demand for interest and penalty for delayed reversal of cenvat credit was found to be time-barred due to the issuance of the Show Cause Notice beyond the limitation period. The judgment emphasized that the limitation period applies not only to the principal amount but also to the interest claimed. The impugned order confirming the demand was set aside by the Member (Judicial), concluding that it lacked merit. en-us Tue, 27 Oct 2015 00:00:00 +0530 Mon, 06 Feb 2017 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188966 The appeal was allowed in favor of the appellant as the demand for interest and penalty for delayed reversal of cenvat credit was found to be time-barred due to the issuance of the Show Cause Notice beyond the limitation period. The judgment emphasized that the limitation period applies not only to the principal amount but also to the interest claimed. The impugned order confirming the demand was set aside by the Member (Judicial), concluding that it lacked merit. Case-Laws Central Excise Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188966