https://www.taxtmi.com/caselaws?id=367702 A show cause notice alleging wrongful availment of Cenvat credit on outward freight beyond the place of removal can support invocation of the extended limitation period under Section 11A where suppression, contravention of the rules, or intent to evade duty is specifically pleaded and established on the record. The Madhya Pradesh High Court held that the assessee's limitation objection failed because the concept of place of removal was already available in the excise framework, and the demand for reversal of credit, interest, and penalty was therefore not time barred. 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 A show cause notice alleging wrongful availment of Cenvat credit on outward freight beyond the place of removal can support invocation of the extended limitation period under Section 11A where suppression, contravention of the rules, or intent to evade duty is specifically pleaded and established on the record. The Madhya Pradesh High Court held that the assessee's limitation objection failed because the concept of place of removal was already available in the excise framework, and the demand for reversal of credit, interest, and penalty was therefore not time barred. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367702