https://www.taxtmi.com/caselaws?id=344633 Non-disclosure of waste and scrap clearances in returns did not, on these facts, amount to deliberate suppression or intent to evade duty because the record showed uncertainty on excisability and the assessee had issued debit notes. The extended period of limitation under the Central Excise Act was therefore not invocable, making the show cause notice time-barred. For the same reason, penalty under Section 11AC was also unsustainable because it requires a foundational finding of conscious and deliberate wrongdoing leading to evasion. en-us Tue, 13 Jun 2017 00:00:00 +0530 Sat, 18 Nov 2017 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344633 Non-disclosure of waste and scrap clearances in returns did not, on these facts, amount to deliberate suppression or intent to evade duty because the record showed uncertainty on excisability and the assessee had issued debit notes. The extended period of limitation under the Central Excise Act was therefore not invocable, making the show cause notice time-barred. For the same reason, penalty under Section 11AC was also unsustainable because it requires a foundational finding of conscious and deliberate wrongdoing leading to evasion. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344633