https://www.taxtmi.com/caselaws?id=244176 The Tribunal held that the extended period of limitation under Section 11A (1) of the Central Excise Act was not justified as there was no suppression of fact or willful misstatement by the assessee. The Tribunal also ruled that the penal provisions of 11AC were not applicable due to the absence of intent to evade duty and the revenue-neutral nature of the situation. The High Court affirmed these findings, dismissing the appeal as no substantial question of law arose, and upholding that the extended period of limitation was not triggered. en-us Mon, 03 Feb 2014 00:00:00 +0530 Thu, 15 Jan 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244176 The Tribunal held that the extended period of limitation under Section 11A (1) of the Central Excise Act was not justified as there was no suppression of fact or willful misstatement by the assessee. The Tribunal also ruled that the penal provisions of 11AC were not applicable due to the absence of intent to evade duty and the revenue-neutral nature of the situation. The High Court affirmed these findings, dismissing the appeal as no substantial question of law arose, and upholding that the extended period of limitation was not triggered. Case-Laws Central Excise Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244176