https://www.taxtmi.com/caselaws?id=353899 The Tribunal allowed the appeals solely on the grounds of limitation, setting aside the impugned order due to time limitation on the Show Cause Notice. The denial of cenvat credit to the main appellant was based on insufficient evidence and reliance on statements without corroborative proof, leading to penalties on other parties. The Tribunal emphasized the importance of the limitation issue, following precedent from higher courts and previous Tribunal decisions, ultimately ruling in favor of the appellants based on the decisive nature of the limitation aspect. en-us Tue, 09 Jan 2018 00:00:00 +0530 Wed, 07 Feb 2018 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353899 The Tribunal allowed the appeals solely on the grounds of limitation, setting aside the impugned order due to time limitation on the Show Cause Notice. The denial of cenvat credit to the main appellant was based on insufficient evidence and reliance on statements without corroborative proof, leading to penalties on other parties. The Tribunal emphasized the importance of the limitation issue, following precedent from higher courts and previous Tribunal decisions, ultimately ruling in favor of the appellants based on the decisive nature of the limitation aspect. Case-Laws Central Excise Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353899