https://www.taxtmi.com/caselaws?id=369951 Demand for reversal of Cenvat credit on written-off inputs was held to be time-barred because the extended limitation period could not be invoked. Prior audit had already noticed the non-reversal, the assessee was a public sector undertaking, and there was no evidence of intent to evade duty. On those facts, the longer period of limitation was unsustainable, so the limitation objection succeeded in favour of the assessee. en-us Thu, 27 Sep 2018 00:00:00 +0530 Tue, 06 Nov 2018 07:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369951 Demand for reversal of Cenvat credit on written-off inputs was held to be time-barred because the extended limitation period could not be invoked. Prior audit had already noticed the non-reversal, the assessee was a public sector undertaking, and there was no evidence of intent to evade duty. On those facts, the longer period of limitation was unsustainable, so the limitation objection succeeded in favour of the assessee. Case-Laws Central Excise Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369951