https://www.taxtmi.com/caselaws?id=338920 Section 14 of the Limitation Act was held unavailable because the assessees had not prosecuted the earlier proceedings with due diligence and bona fide. The Court noted that the relied upon documents had been supplied, the record showed suppression of production, private account maintenance and illicit clearance of excisable goods, and the long lapse of time made remand unnecessary. On those facts, the request to exclude time, reopen the excise challenge and obtain fresh consideration was rejected, and the duty and penalty consequences were left undisturbed. en-us Tue, 10 Jan 2017 00:00:00 +0530 Mon, 29 Jan 2018 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338920 Section 14 of the Limitation Act was held unavailable because the assessees had not prosecuted the earlier proceedings with due diligence and bona fide. The Court noted that the relied upon documents had been supplied, the record showed suppression of production, private account maintenance and illicit clearance of excisable goods, and the long lapse of time made remand unnecessary. On those facts, the request to exclude time, reopen the excise challenge and obtain fresh consideration was rejected, and the duty and penalty consequences were left undisturbed. Case-Laws Central Excise Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338920