https://www.taxtmi.com/caselaws?id=100573 Extended limitation under Section 11A of the Central Excises & Salt Act, 1944 could not be invoked without proof of suppression of material facts or deliberate misstatement with intent to evade duty, particularly where classification lists had been filed and approved. On that footing, the demand beyond the normal period was held unsustainable. The penalty also failed because it depended on the same allegation of suppression and intent to evade. Denial of Modvat credit on countervailing duty paid on inputs was likewise not justified once the suppression finding was rejected, and the assessee was treated as entitled to the credit. en-us Fri, 21 Jan 2000 00:00:00 +0530 Fri, 03 Feb 2012 11:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100573 Extended limitation under Section 11A of the Central Excises & Salt Act, 1944 could not be invoked without proof of suppression of material facts or deliberate misstatement with intent to evade duty, particularly where classification lists had been filed and approved. On that footing, the demand beyond the normal period was held unsustainable. The penalty also failed because it depended on the same allegation of suppression and intent to evade. Denial of Modvat credit on countervailing duty paid on inputs was likewise not justified once the suppression finding was rejected, and the assessee was treated as entitled to the credit. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100573