https://www.taxtmi.com/caselaws?id=289067 The Tribunal allowed the appeal solely on the grounds of limitation, finding that the Show Cause Notice and Impugned Order did not survive on limitation as extended periods cannot be invoked in subsequent notices. The case involved discrepancies in scrap value, Cenvat credit availed by the Appellants, and lack of coherence in duty payment for cleared scrap. The Appellants argued against the applicability of Cenvat rules to scrap generation, questioning the department's verification of Cenvat records and highlighting the department's knowledge of the issue since 1999. en-us Thu, 29 Aug 2019 00:00:00 +0530 Sun, 12 Jul 2020 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289067 The Tribunal allowed the appeal solely on the grounds of limitation, finding that the Show Cause Notice and Impugned Order did not survive on limitation as extended periods cannot be invoked in subsequent notices. The case involved discrepancies in scrap value, Cenvat credit availed by the Appellants, and lack of coherence in duty payment for cleared scrap. The Appellants argued against the applicability of Cenvat rules to scrap generation, questioning the department's verification of Cenvat records and highlighting the department's knowledge of the issue since 1999. Case-Laws Central Excise Thu, 29 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289067