https://www.taxtmi.com/caselaws?id=237287 The Tribunal upheld the issuance of a second show cause notice invoking the extended period under Section 11A of the Central Excise Act, finding it valid due to fraudulent acts by the appellants to evade duty payment. The penalties imposed on the appellants were also upheld, with the first appellant liable for duty amounting to Rs. 50,01,900/- and an equal penalty, and the second appellant facing a penalty of Rupees Two lakhs for actively directing the evasion. Both appeals were dismissed, emphasizing the fraudulent nature of the appellants' actions and the correctness of invoking the extended period. en-us Tue, 30 Jul 2013 00:00:00 +0530 Mon, 01 Jun 2015 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237287 The Tribunal upheld the issuance of a second show cause notice invoking the extended period under Section 11A of the Central Excise Act, finding it valid due to fraudulent acts by the appellants to evade duty payment. The penalties imposed on the appellants were also upheld, with the first appellant liable for duty amounting to Rs. 50,01,900/- and an equal penalty, and the second appellant facing a penalty of Rupees Two lakhs for actively directing the evasion. Both appeals were dismissed, emphasizing the fraudulent nature of the appellants' actions and the correctness of invoking the extended period. Case-Laws Central Excise Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237287