https://www.taxtmi.com/caselaws?id=267063 The extended period of limitation could not be invoked because the record showed no fraud, collusion, suppression of facts, or deliberate contravention by the assessee in relation to input tax credit. The return had been filed before the jurisdictional authority, and there was nothing to show positive suppression or intent to evade tax. Relying on Supreme Court principles requiring such culpable conduct before the extended period applies, the demand was held time-barred and the limitation finding was upheld in favour of the assessee. en-us Fri, 26 Jun 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267063 The extended period of limitation could not be invoked because the record showed no fraud, collusion, suppression of facts, or deliberate contravention by the assessee in relation to input tax credit. The return had been filed before the jurisdictional authority, and there was nothing to show positive suppression or intent to evade tax. Relying on Supreme Court principles requiring such culpable conduct before the extended period applies, the demand was held time-barred and the limitation finding was upheld in favour of the assessee. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267063