https://www.taxtmi.com/caselaws?id=269952 Non-reversal of CENVAT credit on a few common inputs and input services was treated as a bona fide omission where proportionate credit had already been reversed on the major items. Because the appellate authority had dropped penalty on the finding that there was no mala fide intention to evade duty, and that finding had attained finality, the same factual basis could not be used to invoke the extended period of limitation. On the facts, the circumstances relevant to penalty and extended limitation were identical, so the extended period was not available and the demand could not be sustained on that basis. en-us Fri, 19 Jun 2015 00:00:00 +0530 Fri, 25 Dec 2015 12:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269952 Non-reversal of CENVAT credit on a few common inputs and input services was treated as a bona fide omission where proportionate credit had already been reversed on the major items. Because the appellate authority had dropped penalty on the finding that there was no mala fide intention to evade duty, and that finding had attained finality, the same factual basis could not be used to invoke the extended period of limitation. On the facts, the circumstances relevant to penalty and extended limitation were identical, so the extended period was not available and the demand could not be sustained on that basis. Case-Laws Central Excise Fri, 19 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269952