https://www.taxtmi.com/caselaws?id=444421 The Tribunal ruled in favor of the appellant, finding that the show cause notice issued beyond the normal time limitation was barred due to the absence of suppression of facts or intent to evade duty. The appellant's use of Cenvat credit for duty payment was deemed permissible under the law, supported by legal provisions and precedents. The Tribunal held that the demand raised by the department was invalid, as the appellant had made detailed declarations and obtained a no-dues certificate. The order-in-original was set aside, and both appeals were allowed, emphasizing the legality of Cenvat credit utilization for duty payment. en-us Fri, 13 Oct 2023 00:00:00 +0530 Sun, 15 Oct 2023 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444421 The Tribunal ruled in favor of the appellant, finding that the show cause notice issued beyond the normal time limitation was barred due to the absence of suppression of facts or intent to evade duty. The appellant's use of Cenvat credit for duty payment was deemed permissible under the law, supported by legal provisions and precedents. The Tribunal held that the demand raised by the department was invalid, as the appellant had made detailed declarations and obtained a no-dues certificate. The order-in-original was set aside, and both appeals were allowed, emphasizing the legality of Cenvat credit utilization for duty payment. Case-Laws Central Excise Fri, 13 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444421