https://www.taxtmi.com/caselaws?id=86180 Deliberate non-disclosure of production in statutory RT 12 returns, coupled with collection of duty from customers, justified invocation of the extended limitation period because the conduct showed suppression and mala fides. The assessee's explanation that it believed the exemption applied was rejected. The SSI exemption under Notification No. 175/86 was also denied for the relevant period because the certificate produced later was dated March 1990, showed no retrospective validity, and no satisfactory material established that it had been sought during the relevant period. The demand was sustained. en-us Thu, 07 Nov 1996 00:00:00 +0530 Wed, 10 Aug 2011 16:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86180 Deliberate non-disclosure of production in statutory RT 12 returns, coupled with collection of duty from customers, justified invocation of the extended limitation period because the conduct showed suppression and mala fides. The assessee's explanation that it believed the exemption applied was rejected. The SSI exemption under Notification No. 175/86 was also denied for the relevant period because the certificate produced later was dated March 1990, showed no retrospective validity, and no satisfactory material established that it had been sought during the relevant period. The demand was sustained. Case-Laws Central Excise Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86180