https://www.taxtmi.com/caselaws?id=774729 CESTAT Chandigarh allowed the appeal on limitation grounds regarding non-reversal of Cenvat credit under Rule 6(3) of Cenvat Credit Rules, 2004. The appellants were long-standing assessees who regularly filed statutory returns and underwent multiple audits without any objections raised on the impugned reversal issue. The tribunal held that when regular audits and scrutiny failed to detect any inconsistency or wrong practice, the department cannot invoke extended period of limitation under Section 73 of Finance Act, 1994. The extended period cannot be used to cover departmental failure in detecting duty evasion or avoidance. en-us Fri, 11 Jul 2025 00:00:00 +0530 Mon, 14 Jul 2025 08:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774729 CESTAT Chandigarh allowed the appeal on limitation grounds regarding non-reversal of Cenvat credit under Rule 6(3) of Cenvat Credit Rules, 2004. The appellants were long-standing assessees who regularly filed statutory returns and underwent multiple audits without any objections raised on the impugned reversal issue. The tribunal held that when regular audits and scrutiny failed to detect any inconsistency or wrong practice, the department cannot invoke extended period of limitation under Section 73 of Finance Act, 1994. The extended period cannot be used to cover departmental failure in detecting duty evasion or avoidance. Case-Laws Central Excise Fri, 11 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774729