https://www.taxtmi.com/caselaws?id=186169 The Court dismissed the appeals challenging the order passed by CESTAT on the payment of Central Excise Duty beyond the prescribed period under Section 11A of the Central Excise Act. The Court held that the notice issued beyond one year was not legally justified as the appellant failed to demonstrate grounds for invoking the extended period under Section 11A(4). The Tribunal's finding that suppression of facts was not proven, coupled with the lack of specific grounds addressing this issue in the appeal, led to the dismissal of the appeals. The Court upheld the Tribunal's decision, finding no substantial question of law requiring determination. en-us Wed, 01 Apr 2015 00:00:00 +0530 Thu, 08 Sep 2016 19:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186169 The Court dismissed the appeals challenging the order passed by CESTAT on the payment of Central Excise Duty beyond the prescribed period under Section 11A of the Central Excise Act. The Court held that the notice issued beyond one year was not legally justified as the appellant failed to demonstrate grounds for invoking the extended period under Section 11A(4). The Tribunal's finding that suppression of facts was not proven, coupled with the lack of specific grounds addressing this issue in the appeal, led to the dismissal of the appeals. The Court upheld the Tribunal's decision, finding no substantial question of law requiring determination. Case-Laws Central Excise Wed, 01 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186169