https://www.taxtmi.com/caselaws?id=102778 A 100% export oriented unit cannot make DTA clearances without complying with the prescribed permission and central excise registration requirements, and such unilateral clearances attract central excise duty. Non-disclosure of those clearances to the excise department constitutes suppression of material facts with intent to evade duty, so the extended limitation under Section 11A(1) of the Central Excise Act is available, subject to confinement of the demand to the legally permissible period. Penalties on the firm and its partners were treated as excessive in the circumstances and were reduced, giving the appellants only partial relief. en-us Wed, 22 May 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102778 A 100% export oriented unit cannot make DTA clearances without complying with the prescribed permission and central excise registration requirements, and such unilateral clearances attract central excise duty. Non-disclosure of those clearances to the excise department constitutes suppression of material facts with intent to evade duty, so the extended limitation under Section 11A(1) of the Central Excise Act is available, subject to confinement of the demand to the legally permissible period. Penalties on the firm and its partners were treated as excessive in the circumstances and were reduced, giving the appellants only partial relief. Case-Laws Central Excise Wed, 22 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102778