https://www.taxtmi.com/caselaws?id=112338 Clearances routed through a purported dummy unit, coupled with non-payment of duty on the proper assessable value and failure to file required declarations, were treated as suppression with intent to evade duty. On that basis, invocation of the extended limitation period and imposition of penalty under the Central Excise Rules were held to be legally sustainable. The facts were nevertheless considered relevant to calibrate the penalty, and the penalty amount was reduced while the liability in principle was maintained. en-us Tue, 13 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112338 Clearances routed through a purported dummy unit, coupled with non-payment of duty on the proper assessable value and failure to file required declarations, were treated as suppression with intent to evade duty. On that basis, invocation of the extended limitation period and imposition of penalty under the Central Excise Rules were held to be legally sustainable. The facts were nevertheless considered relevant to calibrate the penalty, and the penalty amount was reduced while the liability in principle was maintained. Case-Laws Central Excise Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112338