Without Suppression of Facts or Fraud Extended Period of Limitation cannot be invoked

Mangalore Refinery And Petrochemicals Ltd. Vs Commissioner Of Central Excise & Central Tax (CESTAT Bangalore) CESTAT find force in the submissions made by Appellant regarding the extending period of limitation. While considering the issue in similar case i.e 2013 (298) ELT 225 (Tri-Delhi) in the case of CCE Indore Vs NEPA Limited, Tribunal held that the assessee being a Public Sector Undertaking, there can be no mala fide intention to avail irregular and non-available CENVAT credit and non-payment of duty with intent to evade payment of duty and held that lower period of limitation and imp...