https://www.taxtmi.com/caselaws?id=85761 A demand for recovery of Modvat credit was held time-barred because the show cause notice was issued beyond six months and did not allege or support fraud, wilful misstatement, suppression of facts, or intent to evade duty, so the extended limitation period under Rule 57-I could not be invoked. Penalty was nevertheless sustained because the credit had been taken on invoices issued by an unregistered dealer, which were not prescribed duty-paying documents under the Modvat scheme and amounted to a procedural contravention. en-us Tue, 03 Sep 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85761 A demand for recovery of Modvat credit was held time-barred because the show cause notice was issued beyond six months and did not allege or support fraud, wilful misstatement, suppression of facts, or intent to evade duty, so the extended limitation period under Rule 57-I could not be invoked. Penalty was nevertheless sustained because the credit had been taken on invoices issued by an unregistered dealer, which were not prescribed duty-paying documents under the Modvat scheme and amounted to a procedural contravention. Case-Laws Central Excise Tue, 03 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85761