https://www.taxtmi.com/caselaws?id=253887 The appellate Commissioner upheld the liability to Excise Duty and penalty under Section 11AC, citing the appellant's suppression of material facts as the reason for invoking the extended period of limitation. The Tribunal confirmed the imposition of penalty under Section 11AC, emphasizing that the penalty applies when duty evasion is established. The confirmation of duty liability and penalty imposition were deemed legitimate based on the appellant's conduct. The appeal was dismissed, and no costs were awarded. en-us Wed, 21 May 2014 00:00:00 +0530 Sun, 07 Dec 2014 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253887 The appellate Commissioner upheld the liability to Excise Duty and penalty under Section 11AC, citing the appellant's suppression of material facts as the reason for invoking the extended period of limitation. The Tribunal confirmed the imposition of penalty under Section 11AC, emphasizing that the penalty applies when duty evasion is established. The confirmation of duty liability and penalty imposition were deemed legitimate based on the appellant's conduct. The appeal was dismissed, and no costs were awarded. Case-Laws Central Excise Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253887