https://www.taxtmi.com/caselaws?id=361546 CENVAT credit proceedings were barred by limitation where the credit availment was disclosed in ER-1 returns with supporting TR-6 challans. As the notice was issued beyond the normal period and the record showed no fraud, suppression, or wilful misstatement, the extended period could not be invoked. The demand was therefore unsustainable, and the impugned order was set aside with consequential relief. en-us Wed, 21 Mar 2018 00:00:00 +0530 Sat, 09 Jun 2018 07:38:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361546 CENVAT credit proceedings were barred by limitation where the credit availment was disclosed in ER-1 returns with supporting TR-6 challans. As the notice was issued beyond the normal period and the record showed no fraud, suppression, or wilful misstatement, the extended period could not be invoked. The demand was therefore unsustainable, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361546