https://www.taxtmi.com/caselaws?id=348295 The extended period of limitation could not be invoked for denial of Cenvat credit because the assessee had filed ER-1 returns and the department already had access to the relevant information. No deliberate suppression, fraud, collusion or wilful misstatement was established, and mere omission or non-declaration was insufficient to justify the longer limitation period. As the demand was raised only after a later Larger Bench ruling, the delay on the department's part did not support extended limitation. The demand was therefore time-barred and the Revenue's appeal was rejected. en-us Mon, 24 Jul 2017 00:00:00 +0530 Wed, 20 Sep 2017 07:36:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348295 The extended period of limitation could not be invoked for denial of Cenvat credit because the assessee had filed ER-1 returns and the department already had access to the relevant information. No deliberate suppression, fraud, collusion or wilful misstatement was established, and mere omission or non-declaration was insufficient to justify the longer limitation period. As the demand was raised only after a later Larger Bench ruling, the delay on the department's part did not support extended limitation. The demand was therefore time-barred and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348295