https://www.taxtmi.com/caselaws?id=445729 The Tribunal allowed the appeal, ruling in favor of the Appellant, a manufacturer of Lead Oxides, on both merits and limitation grounds. It was determined that the Appellant correctly received imported goods at the B. T. Road factory and was justified in taking Cenvat Credit, despite clerical errors in the Bills of Entry. The Tribunal found no suppression of facts, as all entries were properly recorded and verified. Consequently, the Show Cause Notice issued after three years was deemed unsustainable due to the limitation period. The Appellant was entitled to any consequential relief as per law. en-us Fri, 11 Aug 2023 00:00:00 +0530 Sat, 18 Nov 2023 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445729 The Tribunal allowed the appeal, ruling in favor of the Appellant, a manufacturer of Lead Oxides, on both merits and limitation grounds. It was determined that the Appellant correctly received imported goods at the B. T. Road factory and was justified in taking Cenvat Credit, despite clerical errors in the Bills of Entry. The Tribunal found no suppression of facts, as all entries were properly recorded and verified. Consequently, the Show Cause Notice issued after three years was deemed unsustainable due to the limitation period. The Appellant was entitled to any consequential relief as per law. Case-Laws Central Excise Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445729