https://www.taxtmi.com/caselaws?id=204799 A show-cause notice issued years after CENVAT credit disclosure was held time-barred because the department already knew the material facts when the credit was declared in 2003. On that basis, suppression of facts was not made out, so the extended period of limitation was unavailable. The later notice issued in 2007 could not be sustained under the extended limitation regime, and the resulting demand was treated as unsustainable. en-us Fri, 01 Apr 2011 00:00:00 +0530 Mon, 01 Aug 2011 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204799 A show-cause notice issued years after CENVAT credit disclosure was held time-barred because the department already knew the material facts when the credit was declared in 2003. On that basis, suppression of facts was not made out, so the extended period of limitation was unavailable. The later notice issued in 2007 could not be sustained under the extended limitation regime, and the resulting demand was treated as unsustainable. Case-Laws Central Excise Fri, 01 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204799