Appellant's Demand Overturned Due to Expired Limitation; Rule 11 CCR Compliance Responsibility on Department for SSI Exemption.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Non reversal of outstanding CENVAT Credit while availing SSI Exemption - Rule 11 of CCR - appellant filed the declaration for opting the exemption. Now the duty cast on the department to verify whether they have discharged their obligation u/r 11(2) - demand set aside as beyond the period of limitation - AT....