https://www.taxtmi.com/caselaws?id=349890 Prior departmental knowledge of the assessee's crossing of the SSI exemption limit, gained through the search and scrutiny on 10.06.2006, defeated the allegation of suppression with intent to evade duty. As the extended period of limitation could not be invoked, the duty demand was time-barred. The penalties, being consequential to the unsustainable demand, also could not survive. en-us Wed, 04 Oct 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349890 Prior departmental knowledge of the assessee's crossing of the SSI exemption limit, gained through the search and scrutiny on 10.06.2006, defeated the allegation of suppression with intent to evade duty. As the extended period of limitation could not be invoked, the duty demand was time-barred. The penalties, being consequential to the unsustainable demand, also could not survive. Case-Laws Central Excise Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349890