https://www.taxtmi.com/caselaws?id=261422 Where an assessee cleared goods beyond the small-scale exemption threshold without excise registration, the required declaration, or payment of duty on excess clearances, the non-disclosure was treated as suppression of material facts. The Madras HC held that subsequent disclosure did not erase the suppression already committed at the time of clearance, so invocation of the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was valid. The demand, interest, and penalty were therefore sustainable, and the issue was decided against the assessee and in favour of the Revenue. en-us Fri, 05 Jun 2015 00:00:00 +0530 Wed, 30 Sep 2015 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261422 Where an assessee cleared goods beyond the small-scale exemption threshold without excise registration, the required declaration, or payment of duty on excess clearances, the non-disclosure was treated as suppression of material facts. The Madras HC held that subsequent disclosure did not erase the suppression already committed at the time of clearance, so invocation of the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was valid. The demand, interest, and penalty were therefore sustainable, and the issue was decided against the assessee and in favour of the Revenue. Case-Laws Central Excise Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261422