https://www.taxtmi.com/caselaws?id=261749 The proviso to Section 11A(1) of the Central Excise Act, 1944 permits the extended limitation period where the record shows suppression of material facts, failure to obtain registration, clandestine removal of excisable goods, and intent to evade duty. On the facts discussed, the adjudication findings of deliberate non-disclosure and duty-free removal were sufficient to justify invocation of the longer period. Reliance on a different case was rejected because the factual findings here were materially distinct. The extended period was therefore upheld in favour of the Revenue. en-us Fri, 10 Jul 2015 00:00:00 +0530 Mon, 12 Oct 2015 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261749 The proviso to Section 11A(1) of the Central Excise Act, 1944 permits the extended limitation period where the record shows suppression of material facts, failure to obtain registration, clandestine removal of excisable goods, and intent to evade duty. On the facts discussed, the adjudication findings of deliberate non-disclosure and duty-free removal were sufficient to justify invocation of the longer period. Reliance on a different case was rejected because the factual findings here were materially distinct. The extended period was therefore upheld in favour of the Revenue. Case-Laws Central Excise Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261749