https://www.taxtmi.com/caselaws?id=211703 Suppression of facts justified invocation of the extended limitation period where MS pipes were short and cleared without being reflected in statutory records or RT-12 returns, and the appellant's own statement admitted manufacture and duty-free clearance. The later retraction was unsupported, so the duty demand was sustainable. Penalty under Section 11AC was also upheld because deliberate suppression or intent to evade duty, once recorded in adjudication, is not confined to cases where only the extended period is invoked; interest under Section 11AB followed on the entire demand on the same factual finding. The demand, interest, and equal penalty were all sustained. en-us Thu, 14 Jul 2011 00:00:00 +0530 Tue, 04 Sep 2012 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211703 Suppression of facts justified invocation of the extended limitation period where MS pipes were short and cleared without being reflected in statutory records or RT-12 returns, and the appellant's own statement admitted manufacture and duty-free clearance. The later retraction was unsupported, so the duty demand was sustainable. Penalty under Section 11AC was also upheld because deliberate suppression or intent to evade duty, once recorded in adjudication, is not confined to cases where only the extended period is invoked; interest under Section 11AB followed on the entire demand on the same factual finding. The demand, interest, and equal penalty were all sustained. Case-Laws Central Excise Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211703