https://www.taxtmi.com/caselaws?id=255561 The High Court condoned the delay in filing the appeal after considering arguments from both parties. A show cause notice alleging wrongly taken Cenvat Credit was issued after a significant gap post-audit, raising timing concerns. The Court held that the notice issued after 22 months exceeded the one-year limitation under Section 11A. The proviso to Section 11A was deemed inapplicable due to the absence of deliberate suppression of facts. The Court clarified that wilful mis-declaration or suppression requires intentional tax evasion. Rulings emphasized the need for deliberate withholding of information to apply the proviso. Ultimately, the Court dismissed the appeal at the admission stage, affirming the decision against the appellant. en-us Mon, 12 Jan 2015 00:00:00 +0530 Thu, 18 Jun 2015 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255561 The High Court condoned the delay in filing the appeal after considering arguments from both parties. A show cause notice alleging wrongly taken Cenvat Credit was issued after a significant gap post-audit, raising timing concerns. The Court held that the notice issued after 22 months exceeded the one-year limitation under Section 11A. The proviso to Section 11A was deemed inapplicable due to the absence of deliberate suppression of facts. The Court clarified that wilful mis-declaration or suppression requires intentional tax evasion. Rulings emphasized the need for deliberate withholding of information to apply the proviso. Ultimately, the Court dismissed the appeal at the admission stage, affirming the decision against the appellant. Case-Laws Central Excise Mon, 12 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255561