https://www.taxtmi.com/caselaws?id=253510 Extended limitation for duty demand requires suppression of facts coupled with intent to evade; mere non-payment of duty is insufficient. Where the clearances were recorded in the books of account and the demand was based on those records, the omission was treated as a possible misreading of the exemption notification rather than deliberate suppression. On those facts, invocation of the extended period was not justified, and the demand, interest and penalties were held unsustainable in favour of the assessee. en-us Thu, 20 Nov 2014 00:00:00 +0530 Wed, 26 Nov 2014 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253510 Extended limitation for duty demand requires suppression of facts coupled with intent to evade; mere non-payment of duty is insufficient. Where the clearances were recorded in the books of account and the demand was based on those records, the omission was treated as a possible misreading of the exemption notification rather than deliberate suppression. On those facts, invocation of the extended period was not justified, and the demand, interest and penalties were held unsustainable in favour of the assessee. Case-Laws Central Excise Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253510