https://www.taxtmi.com/caselaws?id=265005 The Tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeal. It was determined that the Respondents did not suppress facts to evade duty payment, as they disclosed all relevant information in their returns. The extended period of limitation was not applicable due to the absence of intent to evade duty, despite the incorrect claim of exemption. The cross objection was disposed of accordingly. en-us Wed, 18 Mar 2015 00:00:00 +0530 Mon, 15 Feb 2016 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265005 The Tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeal. It was determined that the Respondents did not suppress facts to evade duty payment, as they disclosed all relevant information in their returns. The extended period of limitation was not applicable due to the absence of intent to evade duty, despite the incorrect claim of exemption. The cross objection was disposed of accordingly. Case-Laws Central Excise Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265005