https://www.taxtmi.com/caselaws?id=75024 Recovery under Rule 6(3)(b) of the CENVAT Credit Rules, 2002, read with Rule 12, follows the Section 11A limitation framework, so a notice seeking the extended period must plead fraud, collusion, wilful misstatement, or suppression of facts. Because the notice contained no such averments, the demand could not be sustained beyond the normal limitation period and was treated as time-barred in favour of the assessee. en-us Mon, 11 May 2009 00:00:00 +0530 Wed, 17 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75024 Recovery under Rule 6(3)(b) of the CENVAT Credit Rules, 2002, read with Rule 12, follows the Section 11A limitation framework, so a notice seeking the extended period must plead fraud, collusion, wilful misstatement, or suppression of facts. Because the notice contained no such averments, the demand could not be sustained beyond the normal limitation period and was treated as time-barred in favour of the assessee. Case-Laws Central Excise Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75024