https://www.taxtmi.com/caselaws?id=263854 The High Court upheld the Tribunal's decision to invoke the extended period of limitation under the Central Excise Act due to suppression of facts and fraud by the appellants. It was found that there was no violation of natural justice as the appellants were given opportunities to respond. The burden of proof regarding suppression of facts and clandestine manufacture was not discharged by the appellants. Despite a delay in delivering the Tribunal's order, the Court deemed the order valid and dismissed the appeal, affirming the Tribunal's findings. 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 The High Court upheld the Tribunal's decision to invoke the extended period of limitation under the Central Excise Act due to suppression of facts and fraud by the appellants. It was found that there was no violation of natural justice as the appellants were given opportunities to respond. The burden of proof regarding suppression of facts and clandestine manufacture was not discharged by the appellants. Despite a delay in delivering the Tribunal's order, the Court deemed the order valid and dismissed the appeal, affirming the Tribunal's findings. Case-Laws Central Excise Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263854