https://www.taxtmi.com/caselaws?id=367702 The court dismissed the appeal in a case involving the disallowance of Cenvat Credit on outward freight beyond the place of removal, invoking an extended period for demand due to suppression of facts. The penalty imposed under the Cenvat Credit Rules, 2004 was upheld without requiring mens rea. The court found the show cause notice was not time-barred, applying the extended five-year period. The appellant was ordered to pay back the disallowed credit amount of Rs. 70,714/- with interest and penalty, with no significant legal issues identified for review. en-us Fri, 14 Sep 2018 00:00:00 +0530 Thu, 17 Jan 2019 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367702 The court dismissed the appeal in a case involving the disallowance of Cenvat Credit on outward freight beyond the place of removal, invoking an extended period for demand due to suppression of facts. The penalty imposed under the Cenvat Credit Rules, 2004 was upheld without requiring mens rea. The court found the show cause notice was not time-barred, applying the extended five-year period. The appellant was ordered to pay back the disallowed credit amount of Rs. 70,714/- with interest and penalty, with no significant legal issues identified for review. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367702