https://www.taxtmi.com/caselaws?id=91778 Duty credit was denied on merits because the invoices described the goods as bars, patta or copper rather than scrap, but the extended limitation failed because the department already knew of the disputed invoice numbers and the wrong credit entries from an earlier audit objection. In these circumstances, the later show cause notice could not sustain an allegation of suppression of facts, so the demand and penalty were barred by limitation. en-us Tue, 20 Apr 1999 00:00:00 +0530 Thu, 20 Oct 2011 18:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91778 Duty credit was denied on merits because the invoices described the goods as bars, patta or copper rather than scrap, but the extended limitation failed because the department already knew of the disputed invoice numbers and the wrong credit entries from an earlier audit objection. In these circumstances, the later show cause notice could not sustain an allegation of suppression of facts, so the demand and penalty were barred by limitation. Case-Laws Central Excise Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91778