https://www.taxtmi.com/caselaws?id=314164 The Bombay HC struck down the Revenue Department's attempt to resume inquiry into show cause cum demand notices under Rule 14 of Cenvat Credit Rules, 2004 and Section 11A of Central Excise Act, 1944 after more than 10 years. The court held that Section 11A provides statutory time limits of six months/two years for recovery actions depending on the subsection applicable. Reviving inquiries after a decade violated these statutory limitations and was illegal. Following similar precedents in service tax matters, the court found the prolonged delay contrary to law and allowed the petition striking down the resumed proceedings. en-us Tue, 03 Oct 2023 00:00:00 +0530 Tue, 21 May 2024 18:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314164 The Bombay HC struck down the Revenue Department's attempt to resume inquiry into show cause cum demand notices under Rule 14 of Cenvat Credit Rules, 2004 and Section 11A of Central Excise Act, 1944 after more than 10 years. The court held that Section 11A provides statutory time limits of six months/two years for recovery actions depending on the subsection applicable. Reviving inquiries after a decade violated these statutory limitations and was illegal. Following similar precedents in service tax matters, the court found the prolonged delay contrary to law and allowed the petition striking down the resumed proceedings. Case-Laws Central Excise Tue, 03 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314164