https://www.taxtmi.com/highlights?id=65565 CENVAT Credit - Extended period of limitation - mismatch of names in the invoices - The department was given intimation with regard to import of goods and they have also filed E.R.1 returns disclosing credit availed by them. On such score, a very vague allegation that the appellant has suppressed facts with intention to evade payment of duty cannot be the basis for invoking extended period - the demand is time-barred. - AT en-us Sat, 10 Sep 2022 14:40:06 +0530 Sat, 10 Sep 2022 14:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65565 CENVAT Credit - Extended period of limitation - mismatch of names in the invoices - The department was given intimation with regard to import of goods and they have also filed E.R.1 returns disclosing credit availed by them. On such score, a very vague allegation that the appellant has suppressed facts with intention to evade payment of duty cannot be the basis for invoking extended period - the demand is time-barred. - AT Highlights Central Excise Sat, 10 Sep 2022 14:40:06 +0530 https://www.taxtmi.com/highlights?id=65565