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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 was validly invoked on the ground of suppression when the assessee crossed the small scale exemption limit and failed to discharge duty liability on the excess clearances.
Analysis: The authorities below found that the assessee had crossed the exemption threshold in the relevant years, had not taken Central Excise registration, had not filed the required declaration, and had not paid duty on the excess clearances. On these facts, the departmental authorities and the Tribunal concurrently held that the non-disclosure amounted to suppression of material facts and that subsequent disclosure could not undo the suppression already committed at the time of clearance. The Tribunal also held that the demand, interest, and penalty were within the statutory period applicable to such cases.
Conclusion: The extended period of limitation was rightly invoked and the demand was sustainable; the issue is answered against the assessee and in favour of the Revenue.
Ratio Decidendi: Where an assessee knowingly clears goods beyond the exemption limit without registration, declaration, or payment of duty, suppression of facts is established and the extended period for recovery under the excise law is attracted.
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