https://www.taxtmi.com/caselaws?id=95498 MODVAT credit demand and penalty could not be sustained by invoking the extended period because the credit was recorded in statutory returns, assessed by the proper officer, and the department had been informed about removal of inputs. The record did not support suppression or misstatement, and the allegation of forged invoices was not established on the stated facts. The demand was therefore time-barred, and invocation of the extended period of limitation was not sustainable. en-us Fri, 09 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 18:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95498 MODVAT credit demand and penalty could not be sustained by invoking the extended period because the credit was recorded in statutory returns, assessed by the proper officer, and the department had been informed about removal of inputs. The record did not support suppression or misstatement, and the allegation of forged invoices was not established on the stated facts. The demand was therefore time-barred, and invocation of the extended period of limitation was not sustainable. Case-Laws Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95498