High Court Finds Assessee Evaded Legal Obligations by Suppressing Facts and Wrongfully Availing CENVAT Credit Under Central Excise Act.

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....Invocation of extended period of limitation - Suppression of facts - Wrong availment of CENVAT Credit - The assessee, in response to the show-cause notice had stated that there is no provision in Central Excise Law to disclose the details of the credit or to submit the duty paying documents, which in our opinion is false and an attempt to deliberately contravene the provisions of the Act, 1944 - HC....