https://www.taxtmi.com/caselaws?id=792239 Extended limitation under section 11A(4) of the Central Excise Act could not be invoked for recovery of allegedly inadmissible CENVAT credit because the notice did not allege suppression in the ER-1 returns and the credit had been disclosed in returns filed from time to time. The statutory requirements of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty must be strictly established; mere self-assessment or detection during audit is insufficient. Reliance on self-assessment and alleged non-disclosure, without addressing the actual allegations in the notice, was inconsistent with the legal threshold for the extended period. en-us Mon, 11 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792239 Extended limitation under section 11A(4) of the Central Excise Act could not be invoked for recovery of allegedly inadmissible CENVAT credit because the notice did not allege suppression in the ER-1 returns and the credit had been disclosed in returns filed from time to time. The statutory requirements of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty must be strictly established; mere self-assessment or detection during audit is insufficient. Reliance on self-assessment and alleged non-disclosure, without addressing the actual allegations in the notice, was inconsistent with the legal threshold for the extended period. Case-Laws Central Excise Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792239