https://www.taxtmi.com/caselaws?id=761727 CESTAT Ahmedabad allowed the appeal, setting aside the demand for reversal of CENVAT credit. The tribunal held that the show cause notice issued on 29.03.2013 was barred by limitation as the department was fully aware of the facts since 28.04.2008 when the appellant had informed them about credit reversal on exported goods. The extended time proviso under section 11A(4) of Central Excise Act 1994 was not invokable since the department had knowledge of the facts, making the notice issued beyond the normal limitation period legally unsustainable. en-us Fri, 08 Nov 2024 00:00:00 +0530 Sat, 16 Nov 2024 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761727 CESTAT Ahmedabad allowed the appeal, setting aside the demand for reversal of CENVAT credit. The tribunal held that the show cause notice issued on 29.03.2013 was barred by limitation as the department was fully aware of the facts since 28.04.2008 when the appellant had informed them about credit reversal on exported goods. The extended time proviso under section 11A(4) of Central Excise Act 1994 was not invokable since the department had knowledge of the facts, making the notice issued beyond the normal limitation period legally unsustainable. Case-Laws Central Excise Fri, 08 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761727