https://www.taxtmi.com/caselaws?id=382784 The appellants' denial of Cenvat credit amounting to Rs. 2,04,008/- for the period between April 2006 to August 2010 was contested based on a delayed show cause notice issued 26 months post-audit. The Court, following a ruling of the Hon'ble Allahabad High Court, held that the extended period under section 11A of the Central Excise Act, 1944 was inapplicable without evidence of intent to evade tax. Consequently, the order was set aside for the period falling within the normal limitation, with the matter remanded for reevaluation without imposition of equal penalties. en-us Wed, 03 Apr 2019 00:00:00 +0530 Thu, 11 Jul 2019 06:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382784 The appellants' denial of Cenvat credit amounting to Rs. 2,04,008/- for the period between April 2006 to August 2010 was contested based on a delayed show cause notice issued 26 months post-audit. The Court, following a ruling of the Hon'ble Allahabad High Court, held that the extended period under section 11A of the Central Excise Act, 1944 was inapplicable without evidence of intent to evade tax. Consequently, the order was set aside for the period falling within the normal limitation, with the matter remanded for reevaluation without imposition of equal penalties. Case-Laws Central Excise Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382784