Extended Limitation Cannot Be Invoked Merely Because Cenvat Credit Issue Was Detected During Audit: CESTAT Delhi

Mahindra & Mahindra Ltd. Vs Commissioner of Central Excise & CGST (CESTAT Delhi) CESTAT Delhi Sets Aside CENVAT Demand Because Extended Limitation Was Invoked Without Proof of Suppression; CESTAT Holds Self-Assessment Regime Does Not Automatically Justify Extended Limitation for CENVAT Recovery; CENVAT Credit Demand Quashed Because Assessee Had Disclosed Credit in ER-1 Returns; CESTAT Delhi Rejects Extended Limitation Since Department Failed to Prove Intent to Evade Duty. The appeal before CESTAT Delhi was filed against the order dated 09.02.2022 passed by the Commiss...