https://www.taxtmi.com/caselaws?id=446178 CESTAT New Delhi held that extended period of limitation cannot be invoked for central excise duty recovery on coal extracted by appellant without proving deliberate intent to evade duty. Mere suppression of facts insufficient; department must establish willful evasion. Show cause notice failed to allege or prove intentional suppression regarding additional levy of Rs. 295/- per MT. Additionally, any additional duty would be revenue neutral as appellant's unit could claim CENVAT credit for same amount. Extended limitation period improperly invoked, demand confirmation set aside. Appeal allowed. en-us Wed, 18 Oct 2023 00:00:00 +0530 Tue, 28 Nov 2023 07:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446178 CESTAT New Delhi held that extended period of limitation cannot be invoked for central excise duty recovery on coal extracted by appellant without proving deliberate intent to evade duty. Mere suppression of facts insufficient; department must establish willful evasion. Show cause notice failed to allege or prove intentional suppression regarding additional levy of Rs. 295/- per MT. Additionally, any additional duty would be revenue neutral as appellant's unit could claim CENVAT credit for same amount. Extended limitation period improperly invoked, demand confirmation set aside. Appeal allowed. Case-Laws Central Excise Wed, 18 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446178