https://www.taxtmi.com/caselaws?id=113318 A show cause notice invoking the extended limitation period was treated as valid where it clearly alleged suppression or misrepresentation, even without any fixed formula or prescribed wording, and the detected short receipt of inputs supported that inference. Reversal of inadmissible credit before the notice did not by itself bar penalties or interest where the credit had been wrongly availed, duty evasion on cleared goods followed, and the record did not show non-utilisation of the credit. On that basis, the demand, interest, and penalties under the cited excise provisions were upheld. en-us Tue, 27 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 18:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113318 A show cause notice invoking the extended limitation period was treated as valid where it clearly alleged suppression or misrepresentation, even without any fixed formula or prescribed wording, and the detected short receipt of inputs supported that inference. Reversal of inadmissible credit before the notice did not by itself bar penalties or interest where the credit had been wrongly availed, duty evasion on cleared goods followed, and the record did not show non-utilisation of the credit. On that basis, the demand, interest, and penalties under the cited excise provisions were upheld. Case-Laws Central Excise Tue, 27 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113318