https://www.taxtmi.com/caselaws?id=78608 Enhanced annual capacity was sustained where the evidence showed installation and use of higher-capacity crucibles, supported by production logs and electricity consumption; the High Court treated the Tribunal's appreciation of evidence as a possible view and found no perversity. The plea that duty recovery was time-barred also failed because suppression of material facts was found from non-disclosure of the crucibles' installation and use, making the extended limitation period applicable under the excise recovery proviso. No substantial question of law arose, and the demand, penalty and related directions were maintained. en-us Mon, 05 Jul 2010 00:00:00 +0530 Mon, 22 Jul 2013 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78608 Enhanced annual capacity was sustained where the evidence showed installation and use of higher-capacity crucibles, supported by production logs and electricity consumption; the High Court treated the Tribunal's appreciation of evidence as a possible view and found no perversity. The plea that duty recovery was time-barred also failed because suppression of material facts was found from non-disclosure of the crucibles' installation and use, making the extended limitation period applicable under the excise recovery proviso. No substantial question of law arose, and the demand, penalty and related directions were maintained. Case-Laws Central Excise Mon, 05 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78608