https://www.taxtmi.com/caselaws?id=353616 The Tribunal modified the order, upholding the demand for the normal limitation period but setting aside the demand for the extended period and penalty. It concluded there was no suppression of facts to evade payment, rejecting the penalty imposition. The appellant's disclosure in the return, though omitting certain details, did not constitute deliberate evasion. The Department's awareness of the exemption benefit and audit of records precluded invoking the extended limitation period. The appeal was disposed of on 27.11.2017. en-us Mon, 27 Nov 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:15:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353616 The Tribunal modified the order, upholding the demand for the normal limitation period but setting aside the demand for the extended period and penalty. It concluded there was no suppression of facts to evade payment, rejecting the penalty imposition. The appellant's disclosure in the return, though omitting certain details, did not constitute deliberate evasion. The Department's awareness of the exemption benefit and audit of records precluded invoking the extended limitation period. The appeal was disposed of on 27.11.2017. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353616