https://www.taxtmi.com/caselaws?id=342878 Extended limitation could not be sustained where the department relied on the same facts already covered in an earlier notice and showed no new material amounting to suppression, so the demand was barred by limitation. Allegations of shortages, clandestine production and clearance, and diversion of inputs failed because private records and production slips were not corroborated by tangible evidence such as excess procurement, abnormal power use, transport records, buyer evidence, or sale proceeds. Denial of Cenvat credit also failed where statutory records reflected receipt and use of inputs, and no proof showed credit had actually been taken on quantities later cleared as such. en-us Tue, 09 May 2017 00:00:00 +0530 Sat, 13 May 2017 08:48:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342878 Extended limitation could not be sustained where the department relied on the same facts already covered in an earlier notice and showed no new material amounting to suppression, so the demand was barred by limitation. Allegations of shortages, clandestine production and clearance, and diversion of inputs failed because private records and production slips were not corroborated by tangible evidence such as excess procurement, abnormal power use, transport records, buyer evidence, or sale proceeds. Denial of Cenvat credit also failed where statutory records reflected receipt and use of inputs, and no proof showed credit had actually been taken on quantities later cleared as such. Case-Laws Central Excise Tue, 09 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342878