https://www.taxtmi.com/caselaws?id=212098 The appeal was allowed in favor of the appellant as the court found that there was no evidence of suppression or mis-declaration by the appellant regarding the availed Cenvat credit. The court emphasized that duty demands beyond the normal limitation period were not sustainable without such evidence or penalties imposed on the appellant. The judgment highlighted the importance of verifying suppliers' manufacturing capabilities and deemed it unreasonable to expect the appellant to verify the supplier's capabilities in this case. en-us Fri, 05 Aug 2011 00:00:00 +0530 Thu, 12 Apr 2012 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212098 The appeal was allowed in favor of the appellant as the court found that there was no evidence of suppression or mis-declaration by the appellant regarding the availed Cenvat credit. The court emphasized that duty demands beyond the normal limitation period were not sustainable without such evidence or penalties imposed on the appellant. The judgment highlighted the importance of verifying suppliers' manufacturing capabilities and deemed it unreasonable to expect the appellant to verify the supplier's capabilities in this case. Case-Laws Central Excise Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212098