https://www.taxtmi.com/caselaws?id=243847 The extended limitation period under Section 11A of the Central Excise Act was held invocable where the assessee had taken Cenvat credit and cleared goods without properly disclosing the factual position concerning the activity and the receipt of machines for repair and modification. The adjudicating authority and the appellate authority had recorded findings of suppression, and the Tribunal had not adequately addressed those findings. On that basis, the Court held that the show cause notice was not time-barred and sustained invocation of the extended period, setting aside the Tribunal's view on limitation. en-us Thu, 11 Aug 2011 00:00:00 +0530 Wed, 12 Feb 2014 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243847 The extended limitation period under Section 11A of the Central Excise Act was held invocable where the assessee had taken Cenvat credit and cleared goods without properly disclosing the factual position concerning the activity and the receipt of machines for repair and modification. The adjudicating authority and the appellate authority had recorded findings of suppression, and the Tribunal had not adequately addressed those findings. On that basis, the Court held that the show cause notice was not time-barred and sustained invocation of the extended period, setting aside the Tribunal's view on limitation. Case-Laws Central Excise Thu, 11 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243847