https://www.taxtmi.com/caselaws?id=105000 The demand for differential notional credit was time-barred because the show cause notices were issued beyond the normal six-month period and the revenue failed to prove suppression of facts. The records showed that the higher notional credit had been reflected in the returns and supported by relevant documents, so mere repetition of a suppression allegation was insufficient to justify the extended limitation period. As no concealment of material facts was established, the demand, denial of credit and penalties could not be sustained. en-us Wed, 11 Sep 2002 00:00:00 +0530 Fri, 02 Mar 2012 11:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105000 The demand for differential notional credit was time-barred because the show cause notices were issued beyond the normal six-month period and the revenue failed to prove suppression of facts. The records showed that the higher notional credit had been reflected in the returns and supported by relevant documents, so mere repetition of a suppression allegation was insufficient to justify the extended limitation period. As no concealment of material facts was established, the demand, denial of credit and penalties could not be sustained. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105000