Extended period not invocable as wrong assessment not pointed out during scrutinizing return

Gripsurya Re-cycling LLP Vs Commissioner of Central GST and Central Excise (CESTAT Delhi) CESTAT Delhi held that if the audit points out some wrong assessment which was not pointed out by the officer scrutinizing the ER-1 return, the fault lies at the doorstep of the officer. Hence, invocation of extended period of limitation bad-in-law. Facts- The appellant manufactures waste rubber granules falling under Central Excise Tariff heading 40040000 and clears them after paying excise duty. It has also been filing excise returns as required in ER-1. Its records for the period 2015-16 to 2017-18 (u...