https://www.taxtmi.com/caselaws?id=257803 Repacking bulk goods into smaller packs was treated as manufacture under the relevant chapter note, and failure to disclose that activity amounted to suppression of material facts with intent to evade duty. On those facts, the extended period of limitation was held applicable because mere ignorance of law did not excuse non-payment. Once the duty demand was sustained on that basis, penalty under Section 11AC followed as a statutory consequence, and interest under Section 11AB was also held leviable on the delayed duty payment. The decision therefore links non-disclosure, extended limitation, and the connected penalty and interest consequences in excise matters. en-us Fri, 20 Feb 2015 00:00:00 +0530 Fri, 07 Aug 2015 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257803 Repacking bulk goods into smaller packs was treated as manufacture under the relevant chapter note, and failure to disclose that activity amounted to suppression of material facts with intent to evade duty. On those facts, the extended period of limitation was held applicable because mere ignorance of law did not excuse non-payment. Once the duty demand was sustained on that basis, penalty under Section 11AC followed as a statutory consequence, and interest under Section 11AB was also held leviable on the delayed duty payment. The decision therefore links non-disclosure, extended limitation, and the connected penalty and interest consequences in excise matters. Case-Laws Central Excise Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257803