https://www.taxtmi.com/caselaws?id=335262 The extended period of limitation could not be invoked for a Cenvat credit demand where the assessee had filed returns and declarations disclosing the relevant inputs and capital goods, including tariff headings and their intended use. As the record showed no specific defect, omission, or mis-declaration in those disclosures, the allegation of suppression of facts was unsustainable. The demand therefore could not survive on extended limitation and was barred by limitation, resulting in the demand being set aside. en-us Tue, 30 Aug 2016 00:00:00 +0530 Tue, 29 Nov 2016 09:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335262 The extended period of limitation could not be invoked for a Cenvat credit demand where the assessee had filed returns and declarations disclosing the relevant inputs and capital goods, including tariff headings and their intended use. As the record showed no specific defect, omission, or mis-declaration in those disclosures, the allegation of suppression of facts was unsustainable. The demand therefore could not survive on extended limitation and was barred by limitation, resulting in the demand being set aside. Case-Laws Central Excise Tue, 30 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335262