https://www.taxtmi.com/highlights?id=61683 Utilization of balance of Cess credit after 01.03.2015 for payment of Central Excise Duty - Though these returns were filed in May 2017, the Show Cause Notice has been issued only two years later, invoking the extended period of limitation - there is no positive act of suppression established by the Department to prove that there is any wilful suppression of facts. - The demand raised invoking the extended period of limitation cannot sustain and requires to be set aside - AT en-us Sat, 29 Jan 2022 12:48:24 +0530 Sat, 29 Jan 2022 12:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61683 Utilization of balance of Cess credit after 01.03.2015 for payment of Central Excise Duty - Though these returns were filed in May 2017, the Show Cause Notice has been issued only two years later, invoking the extended period of limitation - there is no positive act of suppression established by the Department to prove that there is any wilful suppression of facts. - The demand raised invoking the extended period of limitation cannot sustain and requires to be set aside - AT Highlights Central Excise Sat, 29 Jan 2022 12:48:24 +0530 https://www.taxtmi.com/highlights?id=61683