https://www.taxtmi.com/caselaws?id=380610 Extended limitation for differential duty under Section 11A requires a substantiated basis of suppression or intent to evade duty. Where the assessee voluntarily disclosed and paid differential duty, and the pricing and clearance pattern was already within departmental knowledge, the extended period could not apply; the demand was therefore time-barred. Cenvat credit on supplementary invoices was admissible to the buyer because the statutory bar applies only where additional duty results from fraud, collusion, wilful misstatement, or suppression of facts. Subsequent payment of differential duty alone did not justify denial of credit, including for periods preceding a later notification. en-us Tue, 26 Mar 2019 00:00:00 +0530 Sat, 25 May 2019 09:53:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380610 Extended limitation for differential duty under Section 11A requires a substantiated basis of suppression or intent to evade duty. Where the assessee voluntarily disclosed and paid differential duty, and the pricing and clearance pattern was already within departmental knowledge, the extended period could not apply; the demand was therefore time-barred. Cenvat credit on supplementary invoices was admissible to the buyer because the statutory bar applies only where additional duty results from fraud, collusion, wilful misstatement, or suppression of facts. Subsequent payment of differential duty alone did not justify denial of credit, including for periods preceding a later notification. Case-Laws Central Excise Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380610