https://www.taxtmi.com/caselaws?id=87300 A demand for recovery of Modvat credit was held time-barred because the notice was issued beyond the normal six-month limitation period and the department failed to establish facts justifying the extended period. Disclosure of the credit in prescribed returns showed that the assessee had not suppressed material facts, and the department was already aware that the credit had been taken. In the absence of specific evidence of suppression, wilful misstatement, or similar conduct, the extended limitation could not be invoked, so the recovery demand was barred by limitation in favour of the assessee. en-us Wed, 24 Sep 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:23:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87300 A demand for recovery of Modvat credit was held time-barred because the notice was issued beyond the normal six-month limitation period and the department failed to establish facts justifying the extended period. Disclosure of the credit in prescribed returns showed that the assessee had not suppressed material facts, and the department was already aware that the credit had been taken. In the absence of specific evidence of suppression, wilful misstatement, or similar conduct, the extended limitation could not be invoked, so the recovery demand was barred by limitation in favour of the assessee. Case-Laws Central Excise Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87300