https://www.taxtmi.com/caselaws?id=98893 Full disclosure of the relevant facts and departmental verification of the inputs meant there was no suppression or withholding of information, so the extended period of limitation could not be invoked. A Modvat credit claim was also not defeated merely because the application did not expressly refer to Rule 57H, as the omission was treated as a procedural lapse where the declaration, separate request, and departmental endorsement showed the substantive entitlement. On that basis, the penalty imposed under Rule 173Q was also unsustainable and the assessee obtained consequential relief. en-us Tue, 04 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 14:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98893 Full disclosure of the relevant facts and departmental verification of the inputs meant there was no suppression or withholding of information, so the extended period of limitation could not be invoked. A Modvat credit claim was also not defeated merely because the application did not expressly refer to Rule 57H, as the omission was treated as a procedural lapse where the declaration, separate request, and departmental endorsement showed the substantive entitlement. On that basis, the penalty imposed under Rule 173Q was also unsustainable and the assessee obtained consequential relief. Case-Laws Central Excise Tue, 04 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98893