https://www.taxtmi.com/caselaws?id=270481 The Tribunal set aside the impugned order, ruling in favor of the assessee and dismissing the Revenue's appeal. It held that the extended period of limitation invoked by the Revenue was unsustainable due to the lack of evidence of suppression of facts or willful misstatement by the assessee. The Tribunal found that the merger of units rendered the duty demand irrelevant and that there was no conscious withholding of information to evade duty payment. Consequently, the Tribunal concluded that the notice invoking the extended period was invalid, leading to the favorable outcome for the assessee. en-us Tue, 20 Oct 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270481 The Tribunal set aside the impugned order, ruling in favor of the assessee and dismissing the Revenue's appeal. It held that the extended period of limitation invoked by the Revenue was unsustainable due to the lack of evidence of suppression of facts or willful misstatement by the assessee. The Tribunal found that the merger of units rendered the duty demand irrelevant and that there was no conscious withholding of information to evade duty payment. Consequently, the Tribunal concluded that the notice invoking the extended period was invalid, leading to the favorable outcome for the assessee. Case-Laws Central Excise Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270481