https://www.taxtmi.com/caselaws?id=94676 The Collector confirmed duty demand for clearances between 1-4-1988 and 31-3-1990 under Section 11A(1) of the Act. The appellant disputed the proviso's applicability for 24-6-1989 to 31-3-1990, arguing the duty shortfall was not due to suppression. The Collector emphasized the "relevant date" under Section 11A(1), determining duty demand from 8-7-1989 onwards. The extended five-year period applied due to suppression until a reasonable period after 23-6-1989. The penalty imposed was upheld, and the appeal partially allowed for potential refund of excess duty collected. en-us Wed, 29 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94676 The Collector confirmed duty demand for clearances between 1-4-1988 and 31-3-1990 under Section 11A(1) of the Act. The appellant disputed the proviso's applicability for 24-6-1989 to 31-3-1990, arguing the duty shortfall was not due to suppression. The Collector emphasized the "relevant date" under Section 11A(1), determining duty demand from 8-7-1989 onwards. The extended five-year period applied due to suppression until a reasonable period after 23-6-1989. The penalty imposed was upheld, and the appeal partially allowed for potential refund of excess duty collected. Case-Laws Central Excise Wed, 29 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94676