https://www.taxtmi.com/caselaws?id=360552 The Tribunal allowed the appeal in a case where Cenvat Credit disallowance was based on invoices issued in the name of a different unit, considering it a clerical error. The show cause notice, issued after 12 months invoking the extended period, was deemed time-barred as conditions for extension were not met. Consequently, the impugned order was set aside, granting the appellants any consequential relief as per the law. The Tribunal held that the show cause notice was time-barred due to the absence of necessary conditions for extending the limitation period, resulting in the appeal being allowed and the impugned order being set aside. en-us Thu, 12 Apr 2018 00:00:00 +0530 Sat, 19 May 2018 08:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360552 The Tribunal allowed the appeal in a case where Cenvat Credit disallowance was based on invoices issued in the name of a different unit, considering it a clerical error. The show cause notice, issued after 12 months invoking the extended period, was deemed time-barred as conditions for extension were not met. Consequently, the impugned order was set aside, granting the appellants any consequential relief as per the law. The Tribunal held that the show cause notice was time-barred due to the absence of necessary conditions for extending the limitation period, resulting in the appeal being allowed and the impugned order being set aside. Case-Laws Central Excise Thu, 12 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360552