https://www.taxtmi.com/caselaws?id=83434 Proforma credit reversal demand was held time-barred because the assessee had filed the D-3 declaration, the officer verified it, and the receipt and utilisation of inputs were disclosed in RT 12 returns. On those facts, there was no suppression of material facts and the extended limitation period could not be invoked. The demand was therefore barred by limitation, and the appeal was rejected. en-us Mon, 11 Jan 1993 00:00:00 +0530 Wed, 13 Jul 2011 15:17:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83434 Proforma credit reversal demand was held time-barred because the assessee had filed the D-3 declaration, the officer verified it, and the receipt and utilisation of inputs were disclosed in RT 12 returns. On those facts, there was no suppression of material facts and the extended limitation period could not be invoked. The demand was therefore barred by limitation, and the appeal was rejected. Case-Laws Central Excise Mon, 11 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83434