https://www.taxtmi.com/caselaws?id=429724 The Tribunal allowed the appeal, setting aside the Order-In-Appeal dated 28.12.2017, based on the point of limitation. The disallowance of Cenvat Credit, interest, and penalty was deemed illegal and unsustainable. The Tribunal ruled in favor of the appellant, finding the invocation of extended limitation unjustified due to the lack of specific allegations in the show cause notice. Consequential reliefs were provided to the appellant, overturning the decision of the Commissioner (Appeals) and confirming the appellant's right to utilize basic Excise duty credit for E Cess and SHE Cess. en-us Wed, 02 Nov 2022 00:00:00 +0530 Mon, 19 Dec 2022 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429724 The Tribunal allowed the appeal, setting aside the Order-In-Appeal dated 28.12.2017, based on the point of limitation. The disallowance of Cenvat Credit, interest, and penalty was deemed illegal and unsustainable. The Tribunal ruled in favor of the appellant, finding the invocation of extended limitation unjustified due to the lack of specific allegations in the show cause notice. Consequential reliefs were provided to the appellant, overturning the decision of the Commissioner (Appeals) and confirming the appellant's right to utilize basic Excise duty credit for E Cess and SHE Cess. Case-Laws Central Excise Wed, 02 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429724