https://www.taxtmi.com/caselaws?id=94372 Extended limitation under the proviso to Section 11A(1) requires proof of suppression of material facts, and the record on price lists and invoice disclosures was incomplete; the matter was therefore remanded for a fresh finding on limitation after verification of the relevant entries. Penalty under Rules 173Q and 226 could not be sustained for alleged evasion of additional duty where the governing Additional Duties of Excise statute did not itself provide a penalty provision; the penalty was set aside. en-us Wed, 09 Sep 1998 00:00:00 +0530 Tue, 22 Nov 2011 10:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94372 Extended limitation under the proviso to Section 11A(1) requires proof of suppression of material facts, and the record on price lists and invoice disclosures was incomplete; the matter was therefore remanded for a fresh finding on limitation after verification of the relevant entries. Penalty under Rules 173Q and 226 could not be sustained for alleged evasion of additional duty where the governing Additional Duties of Excise statute did not itself provide a penalty provision; the penalty was set aside. Case-Laws Central Excise Wed, 09 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94372