https://www.taxtmi.com/caselaws?id=347211 The demand and penalties were held to be time-barred because the department had already received the relevant records and explanations during audit, including the basis of clearance and precautions for deemed export transactions. On the facts, there was no established suppression of facts or intent to evade duty, so invocation of the extended period was unsustainable. The impugned order was therefore not sustainable. en-us Mon, 24 Jul 2017 00:00:00 +0530 Thu, 31 Aug 2017 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347211 The demand and penalties were held to be time-barred because the department had already received the relevant records and explanations during audit, including the basis of clearance and precautions for deemed export transactions. On the facts, there was no established suppression of facts or intent to evade duty, so invocation of the extended period was unsustainable. The impugned order was therefore not sustainable. Case-Laws Central Excise Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347211