https://www.taxtmi.com/caselaws?id=354591 The court dismissed the Revenue's appeal, upholding the Tribunal's findings on the limitation period and penalties. It emphasized that the extended period under Section 11A of the Central Excise Act, 1944, could not be invoked without fresh acts of suppression post-detection. The court criticized the Revenue's litigation practices, deeming the appeal frivolous and an abuse of judicial process, and imposed costs of Rs. 1,00,000 on the Revenue. en-us Fri, 19 Jan 2018 00:00:00 +0530 Fri, 27 Apr 2018 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354591 The court dismissed the Revenue's appeal, upholding the Tribunal's findings on the limitation period and penalties. It emphasized that the extended period under Section 11A of the Central Excise Act, 1944, could not be invoked without fresh acts of suppression post-detection. The court criticized the Revenue's litigation practices, deeming the appeal frivolous and an abuse of judicial process, and imposed costs of Rs. 1,00,000 on the Revenue. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354591