Mere Detection of Contravention during Audit not sufficient to invoke extended period of Limitation

Emami Paper Mills Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) CESTAT held that mere statement in the Order-In-Original dated 08.06.2016 that the appellant had suppressed material facts from the Department and that the purported contravention had been detected only during audit was insufficient justification for invoking the extended period of limitation. the evidences on record do not show that the appellant had acted otherwise than in a bona fide manner. It is not disputed that the details regarding availment and utilization of the disputed credit had been disclosed in the appel...