https://www.taxtmi.com/caselaws?id=119667 Credit taken under the departmental challan procedure was reflected in the records and corresponded to amounts already debited on clearance of inputs for job work. On those facts, there was no material to show suppression, misdeclaration, or wilful intent to evade duty, so the extended limitation period could not be invoked. A mere contention that refund should have been claimed instead of taking credit suo motu was insufficient to sustain limitation-based demand. The demand was held time-barred and the Revenue's challenge failed. en-us Mon, 09 May 2005 00:00:00 +0530 Thu, 12 Jul 2012 14:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119667 Credit taken under the departmental challan procedure was reflected in the records and corresponded to amounts already debited on clearance of inputs for job work. On those facts, there was no material to show suppression, misdeclaration, or wilful intent to evade duty, so the extended limitation period could not be invoked. A mere contention that refund should have been claimed instead of taking credit suo motu was insufficient to sustain limitation-based demand. The demand was held time-barred and the Revenue's challenge failed. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119667