https://www.taxtmi.com/caselaws?id=251714 Where levy quota sugar was later treated as free sale sugar and the assessee received the enhanced consideration without intimating the department, differential duty and interest were held recoverable under the Central Excise Act, 1944, with the extended period sustained on the basis of suppression and wilful misstatement. The objection that the notice relied on obsolete provisions was rejected because the substantive recovery provisions were in force. However, although the duty demand survived, penalty was not imposed in the facts, as the dispute arose from subsequent conversion of the clearances and the penal provisions under Section 11AC and Rule 173Q were not applied. en-us Wed, 28 May 2014 00:00:00 +0530 Wed, 26 Nov 2014 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251714 Where levy quota sugar was later treated as free sale sugar and the assessee received the enhanced consideration without intimating the department, differential duty and interest were held recoverable under the Central Excise Act, 1944, with the extended period sustained on the basis of suppression and wilful misstatement. The objection that the notice relied on obsolete provisions was rejected because the substantive recovery provisions were in force. However, although the duty demand survived, penalty was not imposed in the facts, as the dispute arose from subsequent conversion of the clearances and the penal provisions under Section 11AC and Rule 173Q were not applied. Case-Laws Central Excise Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251714