https://www.taxtmi.com/caselaws?id=99570 The extended period of limitation under the Customs Act could not be invoked to deny exemption under Notification No. 203/92-Cus where the Department failed to prove suppression, misstatement, or any factual basis for alleging wrongful declaration of non-availment of Modvat credit. The allegation was unsupported by the relevant shipping bills or other material, and there was no evidence that Modvat credit had actually been taken. As the failure to verify the exemption condition was attributable to the Department's own omission, the burden to justify extended limitation and denial of the exemption was not discharged, and the demand was unsustainable. en-us Mon, 02 Jul 2001 00:00:00 +0530 Fri, 27 Jan 2012 18:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99570 The extended period of limitation under the Customs Act could not be invoked to deny exemption under Notification No. 203/92-Cus where the Department failed to prove suppression, misstatement, or any factual basis for alleging wrongful declaration of non-availment of Modvat credit. The allegation was unsupported by the relevant shipping bills or other material, and there was no evidence that Modvat credit had actually been taken. As the failure to verify the exemption condition was attributable to the Department's own omission, the burden to justify extended limitation and denial of the exemption was not discharged, and the demand was unsustainable. Case-Laws Customs Mon, 02 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99570