https://www.taxtmi.com/caselaws?id=389755 Extended limitation for a show cause notice was not justified where the record showed no suppression, fraud, contumacious conduct or mis-statement, and there was no dispute about receipt of goods. Because the notice was issued beyond the normal limitation period on past transactions without facts supporting invocation of the extended period, the denial of Modvat credit based on triplicate and quadruplicate invoice copies could not be sustained. The assessee therefore obtained consequential relief. en-us Mon, 18 Nov 2019 00:00:00 +0530 Tue, 17 Dec 2019 11:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389755 Extended limitation for a show cause notice was not justified where the record showed no suppression, fraud, contumacious conduct or mis-statement, and there was no dispute about receipt of goods. Because the notice was issued beyond the normal limitation period on past transactions without facts supporting invocation of the extended period, the denial of Modvat credit based on triplicate and quadruplicate invoice copies could not be sustained. The assessee therefore obtained consequential relief. Case-Laws Central Excise Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389755