https://www.taxtmi.com/caselaws?id=74045 Non-compliance with excise procedures, including non-filing of declarations, clearances beyond exemption limits without duty payment, failure to obtain a licence, and removal without valid gate passes, was treated as suppression of facts and evasion of duty, so the extended limitation period was available and the demand was not time-barred. Removal of goods in breach of Rule 9(1) also justified invocation of Rule 9(2), even if the removals were not characterised as clandestine. The demand and penalty were therefore sustained, and the appeal failed in full. en-us Mon, 31 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74045 Non-compliance with excise procedures, including non-filing of declarations, clearances beyond exemption limits without duty payment, failure to obtain a licence, and removal without valid gate passes, was treated as suppression of facts and evasion of duty, so the extended limitation period was available and the demand was not time-barred. Removal of goods in breach of Rule 9(1) also justified invocation of Rule 9(2), even if the removals were not characterised as clandestine. The demand and penalty were therefore sustained, and the appeal failed in full. Case-Laws Central Excise Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74045