Mere short payment of duty not sufficient to invoke extended period

MIRC Electronics Ltd. Vs Commissioner of GST & Central Excise (CESTAT Mumbai)

The issue involved in this appeal is whether the appellant is justified in availing suo moto credit of excess duty paid in previous month on account of clearance of input effected under Rule 3(5) of Cenvat Credit Rules, 2004?

In this case procedure adopted by the appellant was well within the knowledge of the Revenue way back since the year 2011 and accordingly extended period of limitation i

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