https://www.taxtmi.com/caselaws?id=86671 A demand for money credit under an excise notification was held time-barred because the show cause notice was issued more than six months after the relevant period. The record disclosed no suppression of facts or wilful misstatement, and the department already knew the material facts, including receipt of ethyl alcohol from another unit. As no evidence showed that information had been withheld, the extended limitation period was unavailable and the demand could not be sustained. en-us Tue, 15 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86671 A demand for money credit under an excise notification was held time-barred because the show cause notice was issued more than six months after the relevant period. The record disclosed no suppression of facts or wilful misstatement, and the department already knew the material facts, including receipt of ethyl alcohol from another unit. As no evidence showed that information had been withheld, the extended limitation period was unavailable and the demand could not be sustained. Case-Laws Central Excise Tue, 15 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86671