https://www.taxtmi.com/caselaws?id=108637 Suppression of material facts with intent to evade excise duty attracts the extended limitation under the proviso to Section 11A from the date of clearance, and later departmental knowledge does not defeat it. Where additional recoveries were collected through supplementary invoices but not fully disclosed in the price list and supporting records showed deliberate withholding, the extended period was available. A subsequent show cause notice remained maintainable despite an earlier incomplete notice that did not allege suppression, because no adjudication had followed and the competent authority acted on the complete material within the statutory period. Duty demand and penalty were justified, though the penalty was reduced as excessive on the facts. en-us Fri, 22 Nov 1996 00:00:00 +0530 Tue, 03 Apr 2012 11:48:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108637 Suppression of material facts with intent to evade excise duty attracts the extended limitation under the proviso to Section 11A from the date of clearance, and later departmental knowledge does not defeat it. Where additional recoveries were collected through supplementary invoices but not fully disclosed in the price list and supporting records showed deliberate withholding, the extended period was available. A subsequent show cause notice remained maintainable despite an earlier incomplete notice that did not allege suppression, because no adjudication had followed and the competent authority acted on the complete material within the statutory period. Duty demand and penalty were justified, though the penalty was reduced as excessive on the facts. Case-Laws Central Excise Fri, 22 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108637