https://www.taxtmi.com/caselaws?id=751541 The CESTAT NEW DELHI held that the extended period of limitation was improperly invoked without establishing aggravating factors. The revenue authorities presumed intent to evade duty merely because the appellant availed CENVAT credit on ineligible documents under Rule 9(1)(f) of CCR. The Commissioner (Appeals) failed to record specific reasons for invoking extended limitation. Since intention to evade was only presumed and no aggravating factors were established, the show cause notice was time-barred. The impugned orders were set aside and appeal was allowed. en-us Thu, 18 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751541 The CESTAT NEW DELHI held that the extended period of limitation was improperly invoked without establishing aggravating factors. The revenue authorities presumed intent to evade duty merely because the appellant availed CENVAT credit on ineligible documents under Rule 9(1)(f) of CCR. The Commissioner (Appeals) failed to record specific reasons for invoking extended limitation. Since intention to evade was only presumed and no aggravating factors were established, the show cause notice was time-barred. The impugned orders were set aside and appeal was allowed. Case-Laws Central Excise Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751541