https://www.taxtmi.com/caselaws?id=82570 Demands raised under Rule 56A were held time-barred because the inputs were eligible for proforma credit and the relevant gate passes and D-3 declarations were already verified by the proper officer. In the absence of wilful suppression, misstatement, or intent to evade duty, the extended period under Rule 56A(5)(i) was not available to the department. Since the material facts were available within the normal limitation period, the demands could not be sustained and the revenue appeal failed. en-us Fri, 26 Feb 1993 00:00:00 +0530 Wed, 06 Jul 2011 10:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82570 Demands raised under Rule 56A were held time-barred because the inputs were eligible for proforma credit and the relevant gate passes and D-3 declarations were already verified by the proper officer. In the absence of wilful suppression, misstatement, or intent to evade duty, the extended period under Rule 56A(5)(i) was not available to the department. Since the material facts were available within the normal limitation period, the demands could not be sustained and the revenue appeal failed. Case-Laws Central Excise Fri, 26 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82570