https://www.taxtmi.com/caselaws?id=87558 Extended limitation under Section 11A(1) could not be invoked for clearances from 1-3-1988 to 31-5-1988 because suppression or similar culpable conduct was not established, supported by the appellants' correspondence and trade material; the June 1988 clearances remained within time and required quantification by the proper officer. Confiscation and redemption fine were not justified where the goods remained in the factory and there was no clandestine removal. Penalties on the firm and partners were also unsustainable because the knowledge or reasonable belief required under Rule 209A was not proved, and Rule 173Q did not require a minimum penalty. en-us Wed, 03 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87558 Extended limitation under Section 11A(1) could not be invoked for clearances from 1-3-1988 to 31-5-1988 because suppression or similar culpable conduct was not established, supported by the appellants' correspondence and trade material; the June 1988 clearances remained within time and required quantification by the proper officer. Confiscation and redemption fine were not justified where the goods remained in the factory and there was no clandestine removal. Penalties on the firm and partners were also unsustainable because the knowledge or reasonable belief required under Rule 209A was not proved, and Rule 173Q did not require a minimum penalty. Case-Laws Central Excise Wed, 03 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87558