https://www.taxtmi.com/caselaws?id=343998 Where the assessee had disclosed the factory premises, manufacture, and intended availment of CENVAT credit on furnace oil in the registration application, ground plan, and later correspondence, the department could not rely on suppression of facts to invoke the extended limitation period. Since the record showed that the department was aware furnace oil was used for steam generation, the demand was treated as time-barred and the extended period as unavailable. en-us Tue, 30 May 2017 00:00:00 +0530 Sat, 15 Jul 2017 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343998 Where the assessee had disclosed the factory premises, manufacture, and intended availment of CENVAT credit on furnace oil in the registration application, ground plan, and later correspondence, the department could not rely on suppression of facts to invoke the extended limitation period. Since the record showed that the department was aware furnace oil was used for steam generation, the demand was treated as time-barred and the extended period as unavailable. Case-Laws Central Excise Tue, 30 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343998