https://www.taxtmi.com/caselaws?id=152634 Clandestine removal of excisable goods without statutory invoices and without compliance with excise procedure was treated as suppression of facts and conduct indicating intent to evade duty. On that factual basis, invocation of the extended period under the proviso to Section 11A(1) was upheld, and the same foundation supported levy of interest under Section 11AB and penalty under Section 11AC. Prior payment of duty before issue of the show cause notice did not extinguish the penal consequence where evasion and suppression were established. en-us Thu, 07 Jan 2010 00:00:00 +0530 Mon, 08 Jul 2013 12:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152634 Clandestine removal of excisable goods without statutory invoices and without compliance with excise procedure was treated as suppression of facts and conduct indicating intent to evade duty. On that factual basis, invocation of the extended period under the proviso to Section 11A(1) was upheld, and the same foundation supported levy of interest under Section 11AB and penalty under Section 11AC. Prior payment of duty before issue of the show cause notice did not extinguish the penal consequence where evasion and suppression were established. Case-Laws Central Excise Thu, 07 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152634