https://www.taxtmi.com/caselaws?id=81210 The Appellate Tribunal CEGAT, CALCUTTA confirmed the duty demand by the Collector against M/s. Jeypore Sugar Co. Ltd. for alleged excess despatch of goods and collection of excess amounts without paying Central Excise duty. The Collector applied the extended period of five years due to evasion of duty through suppression of facts. Despite appellants' arguments on discrepancies and refund disallowance, the Tribunal upheld the Collector's decision, citing non-disclosure of excess payments and improper invoicing. The judgment dismissed most appeals, except for setting aside one demand beyond five years, emphasizing the duty to disclose material facts and compliance with the law. en-us Fri, 18 Jan 1991 00:00:00 +0530 Thu, 23 Jun 2011 11:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81210 The Appellate Tribunal CEGAT, CALCUTTA confirmed the duty demand by the Collector against M/s. Jeypore Sugar Co. Ltd. for alleged excess despatch of goods and collection of excess amounts without paying Central Excise duty. The Collector applied the extended period of five years due to evasion of duty through suppression of facts. Despite appellants' arguments on discrepancies and refund disallowance, the Tribunal upheld the Collector's decision, citing non-disclosure of excess payments and improper invoicing. The judgment dismissed most appeals, except for setting aside one demand beyond five years, emphasizing the duty to disclose material facts and compliance with the law. Case-Laws Central Excise Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81210