https://www.taxtmi.com/caselaws?id=96426 Clearances made on the strength of the buyer department's certificate, treating the goods as complete units, did not justify invocation of the extended period of limitation because the record did not establish deliberate suppression or intent to evade duty. The duty demand was therefore barred by limitation. Once the demand itself failed on limitation, no separate basis remained for penalty, and the absence of proven evasion also defeated penalty. The commentary thus states that, on these facts, extended limitation was unavailable and penalty could not be sustained. en-us Tue, 26 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 16:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96426 Clearances made on the strength of the buyer department's certificate, treating the goods as complete units, did not justify invocation of the extended period of limitation because the record did not establish deliberate suppression or intent to evade duty. The duty demand was therefore barred by limitation. Once the demand itself failed on limitation, no separate basis remained for penalty, and the absence of proven evasion also defeated penalty. The commentary thus states that, on these facts, extended limitation was unavailable and penalty could not be sustained. Case-Laws Central Excise Tue, 26 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96426