https://www.taxtmi.com/caselaws?id=341624 Clearances made under the ARE-3 procedure, with disclosure that the supplies were to EPCG licence holders and furnishing of re-warehousing certificates to the excise authorities, put the department on notice of the transaction. On those facts, fraud, collusion, or suppression could not be established, so the extended period of limitation was unavailable and the demand was confined to the normal period. For the same reason, penalty was not sustainable because the record did not show suppression of facts or intent to evade duty; the penal demand was set aside. en-us Wed, 08 Feb 2017 00:00:00 +0530 Thu, 13 Apr 2017 10:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341624 Clearances made under the ARE-3 procedure, with disclosure that the supplies were to EPCG licence holders and furnishing of re-warehousing certificates to the excise authorities, put the department on notice of the transaction. On those facts, fraud, collusion, or suppression could not be established, so the extended period of limitation was unavailable and the demand was confined to the normal period. For the same reason, penalty was not sustainable because the record did not show suppression of facts or intent to evade duty; the penal demand was set aside. Case-Laws Central Excise Wed, 08 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341624