https://www.taxtmi.com/caselaws?id=84265 Mere non-declaration of silicon manganese in an early Modvat declaration under a newly introduced scheme did not amount to suppression with intent to evade duty where the input was otherwise eligible for credit and the department had seen the relevant gate passes. The extended period of limitation therefore could not be invoked, so the demand was time-barred and unsustainable. On the same facts, in the absence of any mala fide intention to evade duty, penalty was not justified and was set aside. en-us Fri, 31 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 17:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84265 Mere non-declaration of silicon manganese in an early Modvat declaration under a newly introduced scheme did not amount to suppression with intent to evade duty where the input was otherwise eligible for credit and the department had seen the relevant gate passes. The extended period of limitation therefore could not be invoked, so the demand was time-barred and unsustainable. On the same facts, in the absence of any mala fide intention to evade duty, penalty was not justified and was set aside. Case-Laws Central Excise Fri, 31 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84265