https://www.taxtmi.com/caselaws?id=361361 The appellate tribunal allowed the appeal, setting aside the demand for disallowance of Cenvat credit, interest, and penalty on the appellant company. The tribunal found procedural flaws, evidentiary issues, and lack of reconciliation in the case. It held that the revenue's case was based on presumptions and assumptions, ultimately ruling in favor of the appellant. Additionally, the tribunal determined that the show cause notice was beyond the limitation period, supporting the decision to allow the appeal and overturn the impugned order. en-us Fri, 01 Jun 2018 00:00:00 +0530 Mon, 04 Jun 2018 23:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361361 The appellate tribunal allowed the appeal, setting aside the demand for disallowance of Cenvat credit, interest, and penalty on the appellant company. The tribunal found procedural flaws, evidentiary issues, and lack of reconciliation in the case. It held that the revenue's case was based on presumptions and assumptions, ultimately ruling in favor of the appellant. Additionally, the tribunal determined that the show cause notice was beyond the limitation period, supporting the decision to allow the appeal and overturn the impugned order. Case-Laws Central Excise Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361361