https://www.taxtmi.com/caselaws?id=213803 The extended period of limitation was not available where the assessee had filed returns disclosing availment and use of credit during the relevant period, and an earlier view treating structural items such as channels and similar items as eligible capital goods credit had remained undisturbed by the High Court. On those facts, suppression of material facts with intent to evade duty was not established, so the demand and consequential penalty were treated as time-barred and set aside. en-us Mon, 09 Apr 2012 00:00:00 +0530 Tue, 05 Jun 2012 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213803 The extended period of limitation was not available where the assessee had filed returns disclosing availment and use of credit during the relevant period, and an earlier view treating structural items such as channels and similar items as eligible capital goods credit had remained undisturbed by the High Court. On those facts, suppression of material facts with intent to evade duty was not established, so the demand and consequential penalty were treated as time-barred and set aside. Case-Laws Central Excise Mon, 09 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213803