https://www.taxtmi.com/caselaws?id=369309 The Tribunal remanded two appeals concerning CENVAT Credit reversal issues back to the Commissioner (A) for specific findings on merit and limitation. The appellant's arguments on the time-barred demand under Section 11A(4) of the Central Excise Act were considered valid, emphasizing compliance with procedural requirements. The Tribunal found most of the demand to be time-barred without intentional tax evasion, directing the Commissioner (A) to provide detailed findings within two months and granting the appellant an opportunity to present supporting documents. The judgment highlighted the importance of adherence to natural justice principles in the review process. en-us Mon, 15 Oct 2018 00:00:00 +0530 Thu, 25 Oct 2018 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369309 The Tribunal remanded two appeals concerning CENVAT Credit reversal issues back to the Commissioner (A) for specific findings on merit and limitation. The appellant's arguments on the time-barred demand under Section 11A(4) of the Central Excise Act were considered valid, emphasizing compliance with procedural requirements. The Tribunal found most of the demand to be time-barred without intentional tax evasion, directing the Commissioner (A) to provide detailed findings within two months and granting the appellant an opportunity to present supporting documents. The judgment highlighted the importance of adherence to natural justice principles in the review process. Case-Laws Central Excise Mon, 15 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369309