https://www.taxtmi.com/caselaws?id=109993 The Tribunal set aside the Commissioner's order denying deemed credit to the appellant for the period 6-6-1988 to 20-5-1991. The Tribunal found that there was no intentional evasion of duty as the appellant had submitted all necessary declarations and maintained proper records. The Tribunal held that the appellant's lack of inquiry into the duty payment on supplied ingots did not amount to suppression of fact. Consequently, the appeal was allowed, emphasizing that the extended period of limitation was unjustified due to the lack of supporting material from the Revenue. en-us Fri, 05 Sep 2003 00:00:00 +0530 Fri, 13 Apr 2012 13:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109993 The Tribunal set aside the Commissioner's order denying deemed credit to the appellant for the period 6-6-1988 to 20-5-1991. The Tribunal found that there was no intentional evasion of duty as the appellant had submitted all necessary declarations and maintained proper records. The Tribunal held that the appellant's lack of inquiry into the duty payment on supplied ingots did not amount to suppression of fact. Consequently, the appeal was allowed, emphasizing that the extended period of limitation was unjustified due to the lack of supporting material from the Revenue. Case-Laws Central Excise Fri, 05 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109993