https://www.taxtmi.com/caselaws?id=110752 Central Excise duty cannot be confirmed again on cast steel articles where duty was paid on clearance through the PLA. Any short payment arising from the compounded levy liability for MS ingots concerns that separate liability, not the cast articles, preventing a second demand on the same goods. The extended limitation period is unavailable where declarations and statutory returns disclose the clearances, duty payment and PLA debit, and the Department relies on those returns; such disclosure negates suppression of facts. The demand was therefore unsustainable on merits and barred by limitation. en-us Thu, 13 Nov 2003 00:00:00 +0530 Wed, 18 Apr 2012 14:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110752 Central Excise duty cannot be confirmed again on cast steel articles where duty was paid on clearance through the PLA. Any short payment arising from the compounded levy liability for MS ingots concerns that separate liability, not the cast articles, preventing a second demand on the same goods. The extended limitation period is unavailable where declarations and statutory returns disclose the clearances, duty payment and PLA debit, and the Department relies on those returns; such disclosure negates suppression of facts. The demand was therefore unsustainable on merits and barred by limitation. Case-Laws Central Excise Thu, 13 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110752