https://www.taxtmi.com/caselaws?id=263482 The demand for the period beyond the normal limitation period could be reopened only on proof of fraud or suppression by the processors. On the record, no material showed personal knowledge of the alleged inflation in valuation of grey fabric, and the Dyeing Master's statement was insufficient to establish fraud or suppression. The Tribunal's finding was based on appreciation of evidence, was a possible view, and was not shown to be perverse. Accordingly, no substantial question of law arose on limitation or alleged fraud or suppression, and the Revenue's challenge failed. en-us Mon, 30 Mar 2015 00:00:00 +0530 Wed, 30 Sep 2015 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263482 The demand for the period beyond the normal limitation period could be reopened only on proof of fraud or suppression by the processors. On the record, no material showed personal knowledge of the alleged inflation in valuation of grey fabric, and the Dyeing Master's statement was insufficient to establish fraud or suppression. The Tribunal's finding was based on appreciation of evidence, was a possible view, and was not shown to be perverse. Accordingly, no substantial question of law arose on limitation or alleged fraud or suppression, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 30 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263482