https://www.taxtmi.com/caselaws?id=342050 Extended limitation was not sustainable because the record did not establish suppression of facts with intent to evade duty; the assessee had disclosed its duty payment and credit-taking practice and had sought departmental clarification, so only the normal-period demand survived. The plea of revenue neutrality also failed on the facts, as it did not justify deletion of the entire demand where duty continued to be paid for a substantial period. The demand beyond limitation and the penalty were deleted, while the normal-period demand and corresponding interest were maintained. en-us Tue, 07 Feb 2017 00:00:00 +0530 Mon, 24 Apr 2017 08:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342050 Extended limitation was not sustainable because the record did not establish suppression of facts with intent to evade duty; the assessee had disclosed its duty payment and credit-taking practice and had sought departmental clarification, so only the normal-period demand survived. The plea of revenue neutrality also failed on the facts, as it did not justify deletion of the entire demand where duty continued to be paid for a substantial period. The demand beyond limitation and the penalty were deleted, while the normal-period demand and corresponding interest were maintained. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342050