https://www.taxtmi.com/caselaws?id=207957 The Tribunal held that the demand for Cenvat credit was time-barred as the show cause notice did not invoke the extended period under the Central Excise Act. The appellant's recredit entry was deemed valid, as they had informed the department and there was no evidence of suppression. Allegations of suppression were dismissed due to lack of evidence in the show cause notice. The longer limitation period was found inapplicable, leading to the appeal being allowed and the impugned order set aside. en-us Thu, 24 Feb 2011 00:00:00 +0530 Sat, 31 Dec 2011 20:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207957 The Tribunal held that the demand for Cenvat credit was time-barred as the show cause notice did not invoke the extended period under the Central Excise Act. The appellant's recredit entry was deemed valid, as they had informed the department and there was no evidence of suppression. Allegations of suppression were dismissed due to lack of evidence in the show cause notice. The longer limitation period was found inapplicable, leading to the appeal being allowed and the impugned order set aside. Case-Laws Central Excise Thu, 24 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207957