https://www.taxtmi.com/caselaws?id=108860 Clearing defective automobile tyres under an ADV label without disclosing that no ADV tyres were manufactured amounted to suppression of a material fact with intent to evade duty. On that basis, the extended limitation period was available and the duty demand was not time-barred. The same concealment and clandestine removal also supported penal liability under the Central Excise Rules, and the penalty was treated as sustainable because it fell within the statutory ceiling and was modest in relation to the duty evaded and the value of the goods. en-us Tue, 18 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 12:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108860 Clearing defective automobile tyres under an ADV label without disclosing that no ADV tyres were manufactured amounted to suppression of a material fact with intent to evade duty. On that basis, the extended limitation period was available and the duty demand was not time-barred. The same concealment and clandestine removal also supported penal liability under the Central Excise Rules, and the penalty was treated as sustainable because it fell within the statutory ceiling and was modest in relation to the duty evaded and the value of the goods. Case-Laws Central Excise Tue, 18 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108860