https://www.taxtmi.com/caselaws?id=351574 Prior disclosure and suo motu payment protected only the amount reflected in the RT-12 return under Section 11A(2B) of the Central Excise Act, 1944; the earlier undisclosed period remained subject to suppression, so the duty demand was not time barred. Penalty under Section 11AC was unsustainable to the extent of the amount already paid and disclosed, because suppression was not established for that portion. Personal penalty was also deleted, as mala fide intent or proven abetment was not established. en-us Wed, 18 Oct 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351574 Prior disclosure and suo motu payment protected only the amount reflected in the RT-12 return under Section 11A(2B) of the Central Excise Act, 1944; the earlier undisclosed period remained subject to suppression, so the duty demand was not time barred. Penalty under Section 11AC was unsustainable to the extent of the amount already paid and disclosed, because suppression was not established for that portion. Personal penalty was also deleted, as mala fide intent or proven abetment was not established. Case-Laws Central Excise Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351574