https://www.taxtmi.com/caselaws?id=84050 The extended period of limitation could not be invoked for recovery of credit because the show cause notice did not allege suppression of material facts or diversion of inputs. The dispute arose from premature use of inputs before the prescribed 48-hour verification period under Rule 56A, but this was treated as a technical procedural breach rather than concealment. As the department had the opportunity to verify the declarations within the normal limitation period, the legal basis for extended limitation was absent. The assessee therefore succeeded on this issue. en-us Mon, 08 Apr 1991 00:00:00 +0530 Tue, 19 Jul 2011 15:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84050 The extended period of limitation could not be invoked for recovery of credit because the show cause notice did not allege suppression of material facts or diversion of inputs. The dispute arose from premature use of inputs before the prescribed 48-hour verification period under Rule 56A, but this was treated as a technical procedural breach rather than concealment. As the department had the opportunity to verify the declarations within the normal limitation period, the legal basis for extended limitation was absent. The assessee therefore succeeded on this issue. Case-Laws Central Excise Mon, 08 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84050