https://www.taxtmi.com/caselaws?id=108990 Regular filing of RT-12 returns with supporting documents, accepted by the Revenue, defeated the allegation of suppression of material facts for invoking the extended period in relation to Modvat credit. As the documents supporting the credit were not shown to be non-genuine, the basis for alleging intent to evade duty was not made out, and the demand was treated as time-barred. The impugned order was set aside and the appeal was allowed. en-us Wed, 14 May 2003 00:00:00 +0530 Thu, 05 Apr 2012 12:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108990 Regular filing of RT-12 returns with supporting documents, accepted by the Revenue, defeated the allegation of suppression of material facts for invoking the extended period in relation to Modvat credit. As the documents supporting the credit were not shown to be non-genuine, the basis for alleging intent to evade duty was not made out, and the demand was treated as time-barred. The impugned order was set aside and the appeal was allowed. Case-Laws Central Excise Wed, 14 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108990