https://www.taxtmi.com/caselaws?id=87297 The extended limitation period under the proviso to Section 11A of the Central Excise Act could not be invoked for denial of deemed Modvat credit because the Department already knew the credit-related facts, the RT 12 returns had been finally assessed, and the show cause notice contained no allegations of fraud, collusion, suppression of facts or misstatement. A mere reference to Rule 57G(2) of the Central Excise Rules was insufficient to justify the longer period where the alleged contravention was not established on the record. The demand was therefore time-barred and the finding was in favour of the assessee. en-us Tue, 23 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:13:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87297 The extended limitation period under the proviso to Section 11A of the Central Excise Act could not be invoked for denial of deemed Modvat credit because the Department already knew the credit-related facts, the RT 12 returns had been finally assessed, and the show cause notice contained no allegations of fraud, collusion, suppression of facts or misstatement. A mere reference to Rule 57G(2) of the Central Excise Rules was insufficient to justify the longer period where the alleged contravention was not established on the record. The demand was therefore time-barred and the finding was in favour of the assessee. Case-Laws Central Excise Tue, 23 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87297