https://www.taxtmi.com/caselaws?id=267648 Extended limitation under central excise law could not be invoked because the revenue failed to prove deliberate suppression or misstatement to evade duty. The assessee had filed the relevant declarations with the jurisdictional authorities when the units commenced operations, and there was no evidence that the later setting up of the other unit was concealed from the authority dealing with the first unit. As the material facts were not withheld and no contrary evidence was produced, the demand beyond the normal period was barred by limitation and the assessee succeeded on that issue. en-us Thu, 08 Oct 2015 00:00:00 +0530 Tue, 10 Nov 2015 00:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267648 Extended limitation under central excise law could not be invoked because the revenue failed to prove deliberate suppression or misstatement to evade duty. The assessee had filed the relevant declarations with the jurisdictional authorities when the units commenced operations, and there was no evidence that the later setting up of the other unit was concealed from the authority dealing with the first unit. As the material facts were not withheld and no contrary evidence was produced, the demand beyond the normal period was barred by limitation and the assessee succeeded on that issue. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267648