https://www.taxtmi.com/caselaws?id=448317 The Tribunal remanded the case to the adjudicating authority for fresh consideration, allowing the appellant to prove ownership of the power plant and address the admissibility of Cenvat credit on capital goods used in a plant located 14 kilometers from the factory. The Tribunal instructed the authority to reassess the applicability of the extended period of limitation and consider whether there was suppression of facts, ensuring adherence to principles of natural justice. The appellant's arguments regarding the absence of fraud or suppression were noted, and the need for a fair opportunity to present the case was emphasized. en-us Wed, 27 Sep 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448317 The Tribunal remanded the case to the adjudicating authority for fresh consideration, allowing the appellant to prove ownership of the power plant and address the admissibility of Cenvat credit on capital goods used in a plant located 14 kilometers from the factory. The Tribunal instructed the authority to reassess the applicability of the extended period of limitation and consider whether there was suppression of facts, ensuring adherence to principles of natural justice. The appellant's arguments regarding the absence of fraud or suppression were noted, and the need for a fair opportunity to present the case was emphasized. Case-Laws Central Excise Wed, 27 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448317