https://www.taxtmi.com/caselaws?id=93744 Non-filing of a prescribed Modvat declaration for certain inputs, by itself, did not amount to suppression of facts where the department already had access to RT-12 returns, RG 23A extracts and duty-paid documents. The Tribunal found no concealment that prevented timely knowledge of the relevant facts, and mere omission to file a declaration was insufficient to invoke the extended limitation period. The demand for reversal of Modvat credit and penalty was therefore held time-barred, and the proviso to Section 11A(1) of the Central Excise Act could not be applied. en-us Sat, 08 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 15:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93744 Non-filing of a prescribed Modvat declaration for certain inputs, by itself, did not amount to suppression of facts where the department already had access to RT-12 returns, RG 23A extracts and duty-paid documents. The Tribunal found no concealment that prevented timely knowledge of the relevant facts, and mere omission to file a declaration was insufficient to invoke the extended limitation period. The demand for reversal of Modvat credit and penalty was therefore held time-barred, and the proviso to Section 11A(1) of the Central Excise Act could not be applied. Case-Laws Central Excise Sat, 08 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93744