https://www.taxtmi.com/caselaws?id=775468 The CESTAT New Delhi held that the extended period of limitation under the proviso to section 11A(4) of the Central Excise Act could not be invoked as the appellant had correctly disclosed the CENVAT credit details in the ER-1 Return for February 2017. The Commissioner (Appeals) erred in relying on the show cause notice's incorrect assertion that the details were missing. Since the extended period was the sole basis for confirming the duty demand, the order confirming the demand was set aside. The appeal was allowed. en-us Mon, 21 Jul 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775468 The CESTAT New Delhi held that the extended period of limitation under the proviso to section 11A(4) of the Central Excise Act could not be invoked as the appellant had correctly disclosed the CENVAT credit details in the ER-1 Return for February 2017. The Commissioner (Appeals) erred in relying on the show cause notice's incorrect assertion that the details were missing. Since the extended period was the sole basis for confirming the duty demand, the order confirming the demand was set aside. The appeal was allowed. Case-Laws Central Excise Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775468