https://www.taxtmi.com/caselaws?id=380727 The Tribunal set aside the demand for excise duty on debit notes issued for un-used printing cylinders, remanding the matter for verification of cancellation and non-recovery. The rejection of the CA certificate as conclusive evidence was upheld due to lack of supporting documents. The invocation of the extended period for demand was contested successfully, with the issue left open for reconsideration based on earlier audit findings. The impugned order was set aside, and the case was remanded for a fresh decision on the cancellation of debit notes and the issue of limitation for demand. en-us Tue, 16 Apr 2019 00:00:00 +0530 Tue, 28 May 2019 07:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380727 The Tribunal set aside the demand for excise duty on debit notes issued for un-used printing cylinders, remanding the matter for verification of cancellation and non-recovery. The rejection of the CA certificate as conclusive evidence was upheld due to lack of supporting documents. The invocation of the extended period for demand was contested successfully, with the issue left open for reconsideration based on earlier audit findings. The impugned order was set aside, and the case was remanded for a fresh decision on the cancellation of debit notes and the issue of limitation for demand. Case-Laws Central Excise Tue, 16 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380727