https://www.taxtmi.com/caselaws?id=209219 The extended period of limitation cannot be invoked where the dispute concerns statutory interpretation and the record does not establish fraud, collusion, misstatement, suppression of facts, or intent to evade duty. In this case, capital goods were transferred between units under job work challans, and the earlier round had already treated the matter as an interpretative controversy rather than one involving deliberate evasion. Because the show-cause notice was issued beyond the normal period, the demand for Cenvat credit and the associated penalties were held unsustainable. en-us Tue, 08 Feb 2011 00:00:00 +0530 Fri, 26 Jul 2013 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209219 The extended period of limitation cannot be invoked where the dispute concerns statutory interpretation and the record does not establish fraud, collusion, misstatement, suppression of facts, or intent to evade duty. In this case, capital goods were transferred between units under job work challans, and the earlier round had already treated the matter as an interpretative controversy rather than one involving deliberate evasion. Because the show-cause notice was issued beyond the normal period, the demand for Cenvat credit and the associated penalties were held unsustainable. Case-Laws Central Excise Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209219