https://www.taxtmi.com/caselaws?id=81521 Non-disclosure of other manufacturing units and inconsistent declarations to the excise authorities can amount to suppression of facts, allowing invocation of the extended limitation period under Section 11A for duty demand. A notice addendum that only quantifies duty for a period already covered by the original notice is not treated as a fresh show cause notice under the amended Section 11A, and the demand remains legally maintainable. On penalty, the quantum imposed under Rule 173Q may be moderated in the circumstances, while the penalty under Rule 9(2) may be sustained. en-us Thu, 20 Dec 1990 00:00:00 +0530 Mon, 27 Jun 2011 12:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81521 Non-disclosure of other manufacturing units and inconsistent declarations to the excise authorities can amount to suppression of facts, allowing invocation of the extended limitation period under Section 11A for duty demand. A notice addendum that only quantifies duty for a period already covered by the original notice is not treated as a fresh show cause notice under the amended Section 11A, and the demand remains legally maintainable. On penalty, the quantum imposed under Rule 173Q may be moderated in the circumstances, while the penalty under Rule 9(2) may be sustained. Case-Laws Central Excise Thu, 20 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81521