https://www.taxtmi.com/caselaws?id=450344 Disclosure of Cenvat credit in ER-1 returns, together with an earlier show cause notice on the same allegation, negatived any finding of suppression of facts with intent to evade duty. On that basis, the extended period of limitation could not be invoked, and the later demand was held time-barred. en-us Fri, 01 Mar 2024 00:00:00 +0530 Mon, 04 Mar 2024 09:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450344 Disclosure of Cenvat credit in ER-1 returns, together with an earlier show cause notice on the same allegation, negatived any finding of suppression of facts with intent to evade duty. On that basis, the extended period of limitation could not be invoked, and the later demand was held time-barred. Case-Laws Central Excise Fri, 01 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450344