https://www.taxtmi.com/caselaws?id=333087 The extended limitation period under the proviso to Section 11A of the Central Excise Act could not be invoked without material showing deliberate suppression, fraud, misstatement or other conduct evidencing an intention to evade duty. Because the assessee had disclosed the audit objection and informed the department of its view that no reversal of Cenvat credit was required on removal of used capital goods, the notice was treated as unsupported by proof of evasion. The show cause notice was therefore held barred by limitation beyond the normal period, and relief was granted to the assessee. en-us Thu, 14 Jul 2016 00:00:00 +0530 Tue, 04 Oct 2016 13:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333087 The extended limitation period under the proviso to Section 11A of the Central Excise Act could not be invoked without material showing deliberate suppression, fraud, misstatement or other conduct evidencing an intention to evade duty. Because the assessee had disclosed the audit objection and informed the department of its view that no reversal of Cenvat credit was required on removal of used capital goods, the notice was treated as unsupported by proof of evasion. The show cause notice was therefore held barred by limitation beyond the normal period, and relief was granted to the assessee. Case-Laws Central Excise Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333087