https://www.taxtmi.com/caselaws?id=123680 A show cause notice demanding reversal of Modvat credit was considered time-barred because it was issued more than one year after receipt of the goods and did not allege suppression, misrepresentation, or similar culpable conduct with sufficient clarity. The text states that the extended limitation period cannot be sustained merely by relying on departmental approval unless the notice itself sets out the factual foundation of the charge. In the absence of such averments, the demand could not survive on limitation, and the matter was not examined on merits. en-us Fri, 02 May 2008 00:00:00 +0530 Wed, 19 Sep 2012 11:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123680 A show cause notice demanding reversal of Modvat credit was considered time-barred because it was issued more than one year after receipt of the goods and did not allege suppression, misrepresentation, or similar culpable conduct with sufficient clarity. The text states that the extended limitation period cannot be sustained merely by relying on departmental approval unless the notice itself sets out the factual foundation of the charge. In the absence of such averments, the demand could not survive on limitation, and the matter was not examined on merits. Case-Laws Central Excise Fri, 02 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123680