https://www.taxtmi.com/caselaws?id=91484 Extended limitation could not be invoked absent evidence of intent to evade duty, because the receiving units had taken credit on duty-paid documents and corresponding RG 23A entries, showing no commercial or revenue motive to suppress duty. Clandestine removal of green tyres was also not established, since the Department's evidence was found contradictory and the existence of marked tyres alone did not prove prior unlawful clearances. The duty-paying documents and verified records supported the appellants' version, so disallowance of Modvat credit and the related penalties were not justified. en-us Fri, 18 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91484 Extended limitation could not be invoked absent evidence of intent to evade duty, because the receiving units had taken credit on duty-paid documents and corresponding RG 23A entries, showing no commercial or revenue motive to suppress duty. Clandestine removal of green tyres was also not established, since the Department's evidence was found contradictory and the existence of marked tyres alone did not prove prior unlawful clearances. The duty-paying documents and verified records supported the appellants' version, so disallowance of Modvat credit and the related penalties were not justified. Case-Laws Central Excise Fri, 18 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91484