https://www.taxtmi.com/caselaws?id=378454 The Tribunal set aside the Order-in-Original disallowing Cenvat credit, refund claim, interest, and penalty, as the appellant had rectified the error by reversing the Cenvat credit and paying interest. The Tribunal found the Revenue's issuance of the Show Cause Notice beyond the normal period unjustified, without allegations of suppression or fraud, and noted no revenue loss. Relying on precedent, the Tribunal allowed the appeal, emphasizing the lack of justification for the extended limitation period in the SCN and the appellant's compliance and good faith efforts. en-us Thu, 11 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378454 The Tribunal set aside the Order-in-Original disallowing Cenvat credit, refund claim, interest, and penalty, as the appellant had rectified the error by reversing the Cenvat credit and paying interest. The Tribunal found the Revenue's issuance of the Show Cause Notice beyond the normal period unjustified, without allegations of suppression or fraud, and noted no revenue loss. Relying on precedent, the Tribunal allowed the appeal, emphasizing the lack of justification for the extended limitation period in the SCN and the appellant's compliance and good faith efforts. Case-Laws Central Excise Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378454