https://www.taxtmi.com/caselaws?id=434090 The Tribunal allowed the appeal solely on the ground of limitation, leading to a favorable outcome for the appellant. Despite modifications in the disallowance and recovery of credit, the central issue of invoking the extended period of limitation was pivotal. The Tribunal, following legal precedents and considering the absence of fraudulent intent, ruled in favor of the appellant without delving into the merits of the case. The Commissioner (Appeals) remanded the case, emphasizing the consideration of all available options, ultimately resulting in a successful appeal for the appellant. en-us Wed, 15 Feb 2023 00:00:00 +0530 Fri, 17 Feb 2023 09:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434090 The Tribunal allowed the appeal solely on the ground of limitation, leading to a favorable outcome for the appellant. Despite modifications in the disallowance and recovery of credit, the central issue of invoking the extended period of limitation was pivotal. The Tribunal, following legal precedents and considering the absence of fraudulent intent, ruled in favor of the appellant without delving into the merits of the case. The Commissioner (Appeals) remanded the case, emphasizing the consideration of all available options, ultimately resulting in a successful appeal for the appellant. Case-Laws Central Excise Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434090