https://www.taxtmi.com/caselaws?id=91218 Extended limitation under Rule 57I of the Central Excise Rules could not be invoked without proof of deliberate suppression or misstatement with intent to evade duty. The assessee had disclosed the inputs in its Modvat declaration and filed the relevant invoices with monthly RT-12 returns, which were accepted by the department, and the record did not show concealment of the true description of the goods. Reliance on a supplier's statement without cross-examination further weakened the allegation of suppression. The extended period was therefore unsustainable, the limitation objection succeeded, and the demand failed. en-us Thu, 09 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91218 Extended limitation under Rule 57I of the Central Excise Rules could not be invoked without proof of deliberate suppression or misstatement with intent to evade duty. The assessee had disclosed the inputs in its Modvat declaration and filed the relevant invoices with monthly RT-12 returns, which were accepted by the department, and the record did not show concealment of the true description of the goods. Reliance on a supplier's statement without cross-examination further weakened the allegation of suppression. The extended period was therefore unsustainable, the limitation objection succeeded, and the demand failed. Case-Laws Central Excise Thu, 09 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91218