https://www.taxtmi.com/caselaws?id=344408 The Tribunal upheld the Commissioner (A)'s decision, dismissing the Revenue's appeal regarding the erroneous availment of CENVAT credit. The judgment emphasized the necessity of evidence of suppression of facts to invoke the extended limitation period and stressed the importance of timely issuance of show-cause notices within statutory limits. The Tribunal found that the show-cause notice was issued beyond the limitation period without evidence of suppression of facts by the assessee, leading to the dismissal of the Revenue's appeal. en-us Thu, 08 Jun 2017 00:00:00 +0530 Wed, 26 Jul 2017 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344408 The Tribunal upheld the Commissioner (A)'s decision, dismissing the Revenue's appeal regarding the erroneous availment of CENVAT credit. The judgment emphasized the necessity of evidence of suppression of facts to invoke the extended limitation period and stressed the importance of timely issuance of show-cause notices within statutory limits. The Tribunal found that the show-cause notice was issued beyond the limitation period without evidence of suppression of facts by the assessee, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344408