https://www.taxtmi.com/caselaws?id=236845 Where the adjudicating authority recorded that the assessee had not suppressed material facts or acted with intent to evade duty, and the Revenue did not specifically challenge that finding, the extended period of limitation could not be invoked. The assessee's deposits during adjudication did not, by themselves, justify denial of limitation. On that basis, the demand was held barred by limitation for the entire disputed period, and the issue was decided in favour of the assessee. en-us Thu, 29 Sep 2011 00:00:00 +0530 Tue, 10 Sep 2013 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236845 Where the adjudicating authority recorded that the assessee had not suppressed material facts or acted with intent to evade duty, and the Revenue did not specifically challenge that finding, the extended period of limitation could not be invoked. The assessee's deposits during adjudication did not, by themselves, justify denial of limitation. On that basis, the demand was held barred by limitation for the entire disputed period, and the issue was decided in favour of the assessee. Case-Laws Central Excise Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236845