https://www.taxtmi.com/caselaws?id=783143 CESTAT New Delhi held that the departmental show cause notice demanding recovery of allegedly wrongly availed and utilized Cenvat credit under Rule 3 read with Rule 4 of the Cenvat Credit Rules, 2004 was barred by limitation. The assessee had transparently informed the jurisdictional authorities through multiple letters and ER-1 returns regarding availment of area-based exemption under Notif. No. 50/2003-CE and subsequent Cenvat credit, putting the department on notice in November 2016. As the department failed to establish fraud, wilful misstatement or suppression to justify invocation of the extended period under s.11A(4) of the Central Excise Act, the impugned order was set aside and the appeal allowed. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783143 CESTAT New Delhi held that the departmental show cause notice demanding recovery of allegedly wrongly availed and utilized Cenvat credit under Rule 3 read with Rule 4 of the Cenvat Credit Rules, 2004 was barred by limitation. The assessee had transparently informed the jurisdictional authorities through multiple letters and ER-1 returns regarding availment of area-based exemption under Notif. No. 50/2003-CE and subsequent Cenvat credit, putting the department on notice in November 2016. As the department failed to establish fraud, wilful misstatement or suppression to justify invocation of the extended period under s.11A(4) of the Central Excise Act, the impugned order was set aside and the appeal allowed. Case-Laws Central Excise Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783143