https://www.taxtmi.com/caselaws?id=94655 Recovery of Modvat credit was examined against the limitation period and the conditions for invoking the extended period. Where the department already knew of the alleged wrongful availment through an earlier show cause notice and had raised a demand for the normal period, a subsequent notice seeking recovery for an earlier period could not validly rely on the extended limitation period. The demand for the earlier period was therefore barred by limitation, and extended-period recovery was unsustainable. en-us Mon, 22 Nov 1999 00:00:00 +0530 Fri, 02 Dec 2011 17:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94655 Recovery of Modvat credit was examined against the limitation period and the conditions for invoking the extended period. Where the department already knew of the alleged wrongful availment through an earlier show cause notice and had raised a demand for the normal period, a subsequent notice seeking recovery for an earlier period could not validly rely on the extended limitation period. The demand for the earlier period was therefore barred by limitation, and extended-period recovery was unsustainable. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94655