https://www.taxtmi.com/caselaws?id=451196 Cenvat credit on aluminium ingots was held unsustainable where the clandestine removal allegation rested on transporter statements that were not subjected to cross-examination, contrary to Section 9D requirements, and the surrounding material showed a complete duty-paid manufacturing chain. The demand was also held time-barred because the department knew of the transactions in 2008 but issued notice only in 2013, with no basis for extending limitation. Confiscation and redemption fine were likewise held unsustainable because the underlying demand failed and the goods were not available for confiscation, resulting in consequential relief to the assessee. en-us Wed, 20 Mar 2024 00:00:00 +0530 Fri, 22 Mar 2024 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451196 Cenvat credit on aluminium ingots was held unsustainable where the clandestine removal allegation rested on transporter statements that were not subjected to cross-examination, contrary to Section 9D requirements, and the surrounding material showed a complete duty-paid manufacturing chain. The demand was also held time-barred because the department knew of the transactions in 2008 but issued notice only in 2013, with no basis for extending limitation. Confiscation and redemption fine were likewise held unsustainable because the underlying demand failed and the goods were not available for confiscation, resulting in consequential relief to the assessee. Case-Laws Central Excise Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451196