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2012 (9) TMI 674 - AT - Central ExciseExtended period of limitation - Denial of Cenvat Credit – appellant contended that no objection to returns filed by the appellant, nor any discrepancy in its excise records were found – Held that:- Fake invoices were the medium to avail cenvat credit without actual goods being received by the appellant - bogus transport numbers were mentioned in the invoices and that remained un-rebutted - Section 17 of the Limitation Act, 1963 has embodied cardinal principle that fraud nullifies everything. The fraudulent act of the appellant has caused loss to Revenue - adjudication is not time barred.
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