https://www.taxtmi.com/caselaws?id=211811 Recovery of irregularly availed CENVAT credit must be pursued under Section 11A of the Central Excise Act, 1944 read with Rule 14 of the CENVAT Credit Rules, 2004, and the normal limitation period under Section 11A(1) applies unless the extended period is specifically invoked on allegations of fraud, collusion, wilful suppression, misstatement, or similar intent to evade duty. Because the show-cause notices were issued beyond the normal period without such invocation or supporting allegations, the demand for credit recovery, together with interest and penalty, was held time-barred and unsustainable. en-us Mon, 12 Mar 2012 00:00:00 +0530 Thu, 05 Apr 2012 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211811 Recovery of irregularly availed CENVAT credit must be pursued under Section 11A of the Central Excise Act, 1944 read with Rule 14 of the CENVAT Credit Rules, 2004, and the normal limitation period under Section 11A(1) applies unless the extended period is specifically invoked on allegations of fraud, collusion, wilful suppression, misstatement, or similar intent to evade duty. Because the show-cause notices were issued beyond the normal period without such invocation or supporting allegations, the demand for credit recovery, together with interest and penalty, was held time-barred and unsustainable. Case-Laws Central Excise Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211811