https://www.taxtmi.com/caselaws?id=344975 Removal of used capital goods does not justify invocation of the extended period where the credit and removal particulars are reflected in invoices and records. On those facts, disclosure in statutory records and departmental awareness negate suppression or misstatement with intent to evade duty, so limitation bars the demand, interest and penalty. The stated legal principle is that the extended period cannot be applied when the relevant facts concerning availment and removal of capital goods are fully recorded and no evasive intent is shown. en-us Fri, 16 Dec 2016 00:00:00 +0530 Tue, 04 Jul 2017 07:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344975 Removal of used capital goods does not justify invocation of the extended period where the credit and removal particulars are reflected in invoices and records. On those facts, disclosure in statutory records and departmental awareness negate suppression or misstatement with intent to evade duty, so limitation bars the demand, interest and penalty. The stated legal principle is that the extended period cannot be applied when the relevant facts concerning availment and removal of capital goods are fully recorded and no evasive intent is shown. Case-Laws Central Excise Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344975