https://www.taxtmi.com/caselaws?id=366754 The Tribunal allowed the appeal, ruling in favor of the appellant, holding that the show cause notice was time-barred as it constituted a change of opinion. Additionally, since the appellant had already reversed the proportionate credit on inputs for the current period, they were not obligated to reverse the Cenvat credit. The impugned order was set aside, and the appellant was granted consequential benefits in accordance with the law. en-us Wed, 08 Aug 2018 00:00:00 +0530 Tue, 11 Sep 2018 08:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366754 The Tribunal allowed the appeal, ruling in favor of the appellant, holding that the show cause notice was time-barred as it constituted a change of opinion. Additionally, since the appellant had already reversed the proportionate credit on inputs for the current period, they were not obligated to reverse the Cenvat credit. The impugned order was set aside, and the appellant was granted consequential benefits in accordance with the law. Case-Laws Central Excise Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366754