https://www.taxtmi.com/caselaws?id=444645 The Tribunal set aside the Department's order demanding recovery of Central Excise duty and penalties from the appellant, who was accused of selling plant and machinery without paying the duty. The Tribunal determined that Rule 3(5) of Cenvat Credit Rules, 2004, did not apply as the Department failed to prove that Cenvat Credit was availed on the capital goods. The burden of proof rested with the Department, which could not substantiate its claims. Additionally, the Show Cause Notice was deemed time-barred due to lack of evidence of malafide intent or willful suppression by the appellant. The appeal was allowed. en-us Wed, 20 Sep 2023 00:00:00 +0530 Fri, 20 Oct 2023 10:07:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444645 The Tribunal set aside the Department's order demanding recovery of Central Excise duty and penalties from the appellant, who was accused of selling plant and machinery without paying the duty. The Tribunal determined that Rule 3(5) of Cenvat Credit Rules, 2004, did not apply as the Department failed to prove that Cenvat Credit was availed on the capital goods. The burden of proof rested with the Department, which could not substantiate its claims. Additionally, the Show Cause Notice was deemed time-barred due to lack of evidence of malafide intent or willful suppression by the appellant. The appeal was allowed. Case-Laws Central Excise Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444645