https://www.taxtmi.com/caselaws?id=422129 The tribunal ruled in favor of the appellant in a case concerning delay in adjudication of a Show Cause Notice issued in 2011, non-reversal of CENVAT credit of Special Additional Duty (SAD), and grounds of limitation for recovery. The tribunal held that the demand was time-barred due to the lack of specific allegations and evidence of willful suppression. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of adherence to principles of natural justice and the necessity for clear allegations to invoke extended periods for recovery. en-us Fri, 06 May 2022 00:00:00 +0530 Tue, 10 May 2022 08:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422129 The tribunal ruled in favor of the appellant in a case concerning delay in adjudication of a Show Cause Notice issued in 2011, non-reversal of CENVAT credit of Special Additional Duty (SAD), and grounds of limitation for recovery. The tribunal held that the demand was time-barred due to the lack of specific allegations and evidence of willful suppression. The impugned order was set aside, and the appeal was allowed, emphasizing the importance of adherence to principles of natural justice and the necessity for clear allegations to invoke extended periods for recovery. Case-Laws Central Excise Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422129