https://www.taxtmi.com/highlights?id=74314 Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire credit was availed in July, 2008. Therefore, five years should be computed from July, 2008 and according to Rule 8 to the Central Excise Rules, 2002 for date of payment of duty is 6th of every month. Thus, five years commence from 6-8-2008 to 6-8-2013 and show cause notice issued on 7-8- 2013, which is barred by limitation of one day. - HC en-us Tue, 23 Jan 2024 08:23:37 +0530 Sun, 21 Jan 2024 21:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74314 Expiry of the extended period of limitation - Whether the shows cause notice is barred by limitation of five years also? - In reference to the demand at hand, the entire credit was availed in July, 2008. Therefore, five years should be computed from July, 2008 and according to Rule 8 to the Central Excise Rules, 2002 for date of payment of duty is 6th of every month. Thus, five years commence from 6-8-2008 to 6-8-2013 and show cause notice issued on 7-8- 2013, which is barred by limitation of one day. - HC Highlights Central Excise Tue, 23 Jan 2024 08:23:37 +0530 https://www.taxtmi.com/highlights?id=74314