https://www.taxtmi.com/caselaws?id=358903 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal solely on the ground of time bar. The show cause notice for demanding cenvat credit on a Diesel Hydraulic Shunting Locomotive was issued after the normal period of 1 year, making the extended period unavailable to the department. The Tribunal found that all relevant facts were disclosed within the stipulated time, leading to the decision that the demand was time-barred. The Tribunal did not delve into the substantive merits of the case, focusing solely on the time bar aspect. en-us Fri, 16 Feb 2018 00:00:00 +0530 Sat, 21 Apr 2018 06:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358903 The Tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal solely on the ground of time bar. The show cause notice for demanding cenvat credit on a Diesel Hydraulic Shunting Locomotive was issued after the normal period of 1 year, making the extended period unavailable to the department. The Tribunal found that all relevant facts were disclosed within the stipulated time, leading to the decision that the demand was time-barred. The Tribunal did not delve into the substantive merits of the case, focusing solely on the time bar aspect. Case-Laws Central Excise Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358903