https://www.taxtmi.com/caselaws?id=170286 Monthly CENVAT credit disclosures in returns defeated invocation of the extended limitation period where the assessee had specifically reported credit on a cold room and the departmental audit had already examined the relevant period without objection. On those facts, the department could not later treat the same disclosed availment as suppression or concealment for recovery purposes. The demand for reversal of CENVAT credit was therefore time-barred. en-us Wed, 13 Oct 2010 00:00:00 +0530 Thu, 21 May 2015 16:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170286 Monthly CENVAT credit disclosures in returns defeated invocation of the extended limitation period where the assessee had specifically reported credit on a cold room and the departmental audit had already examined the relevant period without objection. On those facts, the department could not later treat the same disclosed availment as suppression or concealment for recovery purposes. The demand for reversal of CENVAT credit was therefore time-barred. Case-Laws Central Excise Wed, 13 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170286