https://www.taxtmi.com/caselaws?id=753887 CESTAT Mumbai allowed the appeal by remand in a Central Excise duty recovery case involving distribution of credit for tax paid on royalty charges. The tribunal held that SCN covering periods after December 2007 was barred by limitation under Section 11A of Central Excise Act, 1944, except for credit assigned during the normal limitation period of one year. The original order was set aside as it failed to address procedural infirmities and substantive entitlements regarding proportional distribution of credit under the then-existing law. Matter was remitted to original authority for fresh adjudication after hearing the assessee. en-us Tue, 11 Jun 2024 00:00:00 +0530 Thu, 13 Jun 2024 08:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753887 CESTAT Mumbai allowed the appeal by remand in a Central Excise duty recovery case involving distribution of credit for tax paid on royalty charges. The tribunal held that SCN covering periods after December 2007 was barred by limitation under Section 11A of Central Excise Act, 1944, except for credit assigned during the normal limitation period of one year. The original order was set aside as it failed to address procedural infirmities and substantive entitlements regarding proportional distribution of credit under the then-existing law. Matter was remitted to original authority for fresh adjudication after hearing the assessee. Case-Laws Central Excise Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753887