https://www.taxtmi.com/caselaws?id=294582 The appeal was dismissed as lacking merit, with the judgment emphasizing the importance of adhering to legal provisions and procedures regarding credit availment and restoration. The court found that the respondent's restoration of credit availed suo motu lacked a legal basis, and the demand for duty payment was barred by limitation of time. The decision highlighted the significance of timely compliance and accurate reporting in excise duty matters, ultimately leading to the dismissal of the appeal and cross-objection. en-us Thu, 11 Apr 2019 00:00:00 +0530 Thu, 27 May 2021 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294582 The appeal was dismissed as lacking merit, with the judgment emphasizing the importance of adhering to legal provisions and procedures regarding credit availment and restoration. The court found that the respondent's restoration of credit availed suo motu lacked a legal basis, and the demand for duty payment was barred by limitation of time. The decision highlighted the significance of timely compliance and accurate reporting in excise duty matters, ultimately leading to the dismissal of the appeal and cross-objection. Case-Laws Central Excise Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294582