https://www.taxtmi.com/caselaws?id=97199 The extended limitation period cannot be invoked without material showing suppression of facts with intent to evade duty; where the factory premises were under the control of the proper central excise officer and the ground plan had been approved, non-disclosure of the earlier manufacturer, by itself, was insufficient to establish deliberate withholding. The demand was therefore confined to the normal period. As the allegation of suppression failed, the penalties imposed on the assessee and its managing partner, which rested on the same basis, were not sustainable and were set aside. en-us Tue, 31 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 13:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97199 The extended limitation period cannot be invoked without material showing suppression of facts with intent to evade duty; where the factory premises were under the control of the proper central excise officer and the ground plan had been approved, non-disclosure of the earlier manufacturer, by itself, was insufficient to establish deliberate withholding. The demand was therefore confined to the normal period. As the allegation of suppression failed, the penalties imposed on the assessee and its managing partner, which rested on the same basis, were not sustainable and were set aside. Case-Laws Central Excise Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97199