https://www.taxtmi.com/caselaws?id=94617 Extended limitation under central excise law requires suppression of material facts with intent to evade duty. Where non-disclosure of a trader's brand name arises from genuine legal doubt and a bona fide belief that the notification bar does not apply, the omission does not constitute material suppression and the duty demand is time-barred. Penalties connected with that demand cannot be sustained where the same factual setting establishes absence of the necessary penal ingredients. The stated effect is that the common order is set aside and consequential relief follows. en-us Tue, 02 Feb 1999 00:00:00 +0530 Fri, 02 Dec 2011 15:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94617 Extended limitation under central excise law requires suppression of material facts with intent to evade duty. Where non-disclosure of a trader's brand name arises from genuine legal doubt and a bona fide belief that the notification bar does not apply, the omission does not constitute material suppression and the duty demand is time-barred. Penalties connected with that demand cannot be sustained where the same factual setting establishes absence of the necessary penal ingredients. The stated effect is that the common order is set aside and consequential relief follows. Case-Laws Central Excise Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94617