https://www.taxtmi.com/caselaws?id=90717 A claim for recovery of excess rebate was held to be time-barred because the show cause notice did not contain any specific allegation of suppression of facts. The department had processed the rebate claim on the basis of records already available to it, including RT 12 returns and duty-payment particulars, so the material necessary to assess the claim was on record. Suppression or misstatement must be specifically alleged and established before the extended limitation period can be invoked. On these facts, the extended period was not sustained, the plea of suppression failed, and the appeal was rejected. en-us Wed, 04 Dec 1985 00:00:00 +0530 Tue, 11 Oct 2011 10:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90717 A claim for recovery of excess rebate was held to be time-barred because the show cause notice did not contain any specific allegation of suppression of facts. The department had processed the rebate claim on the basis of records already available to it, including RT 12 returns and duty-payment particulars, so the material necessary to assess the claim was on record. Suppression or misstatement must be specifically alleged and established before the extended limitation period can be invoked. On these facts, the extended period was not sustained, the plea of suppression failed, and the appeal was rejected. Case-Laws Central Excise Wed, 04 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90717