https://www.taxtmi.com/caselaws?id=239775 In clandestine manufacture and clearance of man made fabrics without statutory records or duty payment, the article states that fraud and suppression with intent to evade duty defeat the argument that a show cause notice must be issued within one year of the officers' visit, so the limitation objection fails. It also states that pre-notice payment of duty does not eliminate liability to interest and penalty under the Central Excise scheme where fraud and suppression are involved, particularly when a reduced-penalty option is offered but not timely exercised. The demand and penalty are therefore treated as sustained. en-us Thu, 12 Sep 2013 00:00:00 +0530 Thu, 21 Nov 2013 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239775 In clandestine manufacture and clearance of man made fabrics without statutory records or duty payment, the article states that fraud and suppression with intent to evade duty defeat the argument that a show cause notice must be issued within one year of the officers' visit, so the limitation objection fails. It also states that pre-notice payment of duty does not eliminate liability to interest and penalty under the Central Excise scheme where fraud and suppression are involved, particularly when a reduced-penalty option is offered but not timely exercised. The demand and penalty are therefore treated as sustained. Case-Laws Central Excise Thu, 12 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239775