CCE V. Swastik Engineering 2011 (302) ELT 333 (Kar.)

In this case, the assessee has wrongly availed the Cenvat Credit. High Court held that the relevant date would be when the assessee wrongly utilized the Cenvat Credit. Within one year from that date, proceedings had to be initiated for recovery if in the opinion of the revenue, it was wrongly utilized or used. The Revenue could not invoke extended period of limitation. The Tribunal held that the department authorities were fully aware of the activities undertaken by the assessee by the assessee during the material period. The assessee had periodically filed returns relating to receipts of inputs and availment of Cenvat Credits. Authorities never raised objection to the assessee taking and utilizing credit during the material period for payment of duties on its final products. The High court held that the demand was barred by limitation. 

Midi Extrusions Ltd. (302) ELT 308 (Delhi Trib)

Relevant date for issue of show cause notice u/s. 11 of Central Excise Act, 1944 would not start from the date of Audit Objection. Adopting the said date as the relevant date, for the purpose of limitation, would amount to rewriting of the law.