https://www.taxtmi.com/caselaws?id=325864 Suppression of facts with intent to evade duty was not established where the alleged shortages arose from weighment differences and commercial accounting, and the mandatory penalties had already been set aside. On that basis, the extended period of limitation under Central Excise law could not be invoked, and the demand beyond the normal limitation period was unsustainable. Duty on the alleged shortages was therefore confined to the normal period only, with recalculation directed for the preceding one year and applicable interest, while the remaining demand was excluded as time-barred. en-us Mon, 29 Feb 2016 00:00:00 +0530 Mon, 16 May 2016 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325864 Suppression of facts with intent to evade duty was not established where the alleged shortages arose from weighment differences and commercial accounting, and the mandatory penalties had already been set aside. On that basis, the extended period of limitation under Central Excise law could not be invoked, and the demand beyond the normal limitation period was unsustainable. Duty on the alleged shortages was therefore confined to the normal period only, with recalculation directed for the preceding one year and applicable interest, while the remaining demand was excluded as time-barred. Case-Laws Central Excise Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325864