https://www.taxtmi.com/caselaws?id=190432 Incomplete Rule 57G declarations did not, by themselves, justify invocation of the extended limitation period for Modvat credit demand where the assessee had maintained input details in index cards and RG-23A Part-I and had regularly furnished RT-12 returns to the Department. Because the relevant information was already available in documents routinely filed and assessed over time, the alleged inadequacy of the initial declaration could not establish suppression. On that basis, recourse to the extended period failed and the demand was held time-barred. en-us Thu, 06 Sep 2001 00:00:00 +0530 Wed, 15 Feb 2017 13:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190432 Incomplete Rule 57G declarations did not, by themselves, justify invocation of the extended limitation period for Modvat credit demand where the assessee had maintained input details in index cards and RG-23A Part-I and had regularly furnished RT-12 returns to the Department. Because the relevant information was already available in documents routinely filed and assessed over time, the alleged inadequacy of the initial declaration could not establish suppression. On that basis, recourse to the extended period failed and the demand was held time-barred. Case-Laws Central Excise Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190432