https://www.taxtmi.com/caselaws?id=346767 The High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) that the notice issued to the assessee, a manufacturer of Sponge Iron, was beyond the period of limitation as per Section 11A(3) of the Central Excise Act, 1944. The Court agreed that the assessee did not act fraudulently in claiming Cenvat credit, leading to a determination that the limitation period was one year, not five. The appeal was dismissed, affirming the Tribunal's ruling on the limitation period for issuing the notice. en-us Mon, 30 Jan 2017 00:00:00 +0530 Fri, 20 Jul 2018 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346767 The High Court upheld the decision of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) that the notice issued to the assessee, a manufacturer of Sponge Iron, was beyond the period of limitation as per Section 11A(3) of the Central Excise Act, 1944. The Court agreed that the assessee did not act fraudulently in claiming Cenvat credit, leading to a determination that the limitation period was one year, not five. The appeal was dismissed, affirming the Tribunal's ruling on the limitation period for issuing the notice. Case-Laws Central Excise Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346767