https://www.taxtmi.com/caselaws?id=263854 Concurrent findings of suppression of material facts, non-production of records, and unsupported trading transactions justified invocation of the extended limitation period under the proviso to Section 11-A(1) of the Central Excise Act, 1944. The alleged fire destroying records and the claimed transactions were not established, and clearances through a dummy concern supported the fraud/suppression inference. No breach of natural justice was made out because the assessee had repeated opportunities to produce records and no prejudice from non-supply of documents was shown. The Tribunal's affirmance of the demand and penalty on merits was sustained, as no error of law or perversity was demonstrated. en-us Fri, 04 Sep 2015 00:00:00 +0530 Tue, 03 May 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263854 Concurrent findings of suppression of material facts, non-production of records, and unsupported trading transactions justified invocation of the extended limitation period under the proviso to Section 11-A(1) of the Central Excise Act, 1944. The alleged fire destroying records and the claimed transactions were not established, and clearances through a dummy concern supported the fraud/suppression inference. No breach of natural justice was made out because the assessee had repeated opportunities to produce records and no prejudice from non-supply of documents was shown. The Tribunal's affirmance of the demand and penalty on merits was sustained, as no error of law or perversity was demonstrated. Case-Laws Central Excise Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263854