https://www.taxtmi.com/caselaws?id=110481 An unchallenged finding that the assessee itself disclosed non-payment after crossing the exemption limit prevented invocation of the extended period of limitation for suppression of facts. The duty demand was nevertheless sustained because the assessee had acknowledged its liability and expressed willingness to pay before the original authority, making the demand enforceable on the facts recorded. Penalty did not survive in the same form after the demand was restored and the earlier setting aside of the order on that aspect was not maintained. en-us Thu, 29 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 10:55:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110481 An unchallenged finding that the assessee itself disclosed non-payment after crossing the exemption limit prevented invocation of the extended period of limitation for suppression of facts. The duty demand was nevertheless sustained because the assessee had acknowledged its liability and expressed willingness to pay before the original authority, making the demand enforceable on the facts recorded. Penalty did not survive in the same form after the demand was restored and the earlier setting aside of the order on that aspect was not maintained. Case-Laws Central Excise Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110481