https://www.taxtmi.com/caselaws?id=431854 Where CENVAT credit is entered by mistake but is not actually availed or utilised, wilful suppression or intent to evade duty cannot be established. On that basis, invocation of the extended limitation period is unjustified, and a penalty linked to the disputed demand cannot survive. The text emphasises that the assessee's explanation in reply to the show cause notice was not properly addressed by the lower authorities, and the unsustainable demand and consequential penalty were set aside. en-us Wed, 21 Dec 2022 00:00:00 +0530 Fri, 23 Dec 2022 09:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431854 Where CENVAT credit is entered by mistake but is not actually availed or utilised, wilful suppression or intent to evade duty cannot be established. On that basis, invocation of the extended limitation period is unjustified, and a penalty linked to the disputed demand cannot survive. The text emphasises that the assessee's explanation in reply to the show cause notice was not properly addressed by the lower authorities, and the unsustainable demand and consequential penalty were set aside. Case-Laws Central Excise Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431854