https://www.taxtmi.com/caselaws?id=259294 The High Court held that the Tribunal erred in ruling out the extended period of limitation under Rule 15 of the Cenvat Credit Rules, 2004 and Section 11A(1) of the Central Excise Act, 1944. The Court found that the assessee's failure to disclose details and submission of false statements amounted to willful suppression, justifying the extended period of limitation. Precedents were cited to support the conclusion that deliberate suppression of facts and intent to evade duty warranted the extended period of limitation. The Court allowed the central excise appeal and quashed the Tribunal's order to the extent it rejected the extended period of limitation. en-us Mon, 04 May 2015 00:00:00 +0530 Tue, 25 Aug 2015 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259294 The High Court held that the Tribunal erred in ruling out the extended period of limitation under Rule 15 of the Cenvat Credit Rules, 2004 and Section 11A(1) of the Central Excise Act, 1944. The Court found that the assessee's failure to disclose details and submission of false statements amounted to willful suppression, justifying the extended period of limitation. Precedents were cited to support the conclusion that deliberate suppression of facts and intent to evade duty warranted the extended period of limitation. The Court allowed the central excise appeal and quashed the Tribunal's order to the extent it rejected the extended period of limitation. Case-Laws Central Excise Mon, 04 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259294