https://www.taxtmi.com/caselaws?id=350069 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order solely on the ground of limitation. The show cause notice issued beyond the normal period of limitation was deemed time-barred under Section 11A of the Central Excise Tariff Act, 1985. The disallowance of Cenvat Credit due to non-availability of stock was not upheld as there was no evidence of malpractices or fraudulent motives, and the extended period of limitation could not be invoked. en-us Thu, 14 Sep 2017 00:00:00 +0530 Tue, 31 Oct 2017 10:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350069 The Tribunal allowed the appeal in favor of the appellant, setting aside the impugned order solely on the ground of limitation. The show cause notice issued beyond the normal period of limitation was deemed time-barred under Section 11A of the Central Excise Tariff Act, 1985. The disallowance of Cenvat Credit due to non-availability of stock was not upheld as there was no evidence of malpractices or fraudulent motives, and the extended period of limitation could not be invoked. Case-Laws Central Excise Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350069