https://www.taxtmi.com/caselaws?id=426253 Extended limitation in central excise could not be invoked where the demand was based on ER-1 scrutiny and the Department failed to prove suppression, fraud, wilful misstatement, or intent to evade duty; the demand was therefore time-barred. Proportionate reversal of Cenvat credit on common inputs used for exempted goods was treated as equivalent to non-availment of credit for that exempted portion, so the demand on merits could not survive. The impugned order was set aside and consequential relief followed. en-us Fri, 24 Jun 2022 00:00:00 +0530 Fri, 12 Aug 2022 08:26:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426253 Extended limitation in central excise could not be invoked where the demand was based on ER-1 scrutiny and the Department failed to prove suppression, fraud, wilful misstatement, or intent to evade duty; the demand was therefore time-barred. Proportionate reversal of Cenvat credit on common inputs used for exempted goods was treated as equivalent to non-availment of credit for that exempted portion, so the demand on merits could not survive. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Fri, 24 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426253