https://www.taxtmi.com/caselaws?id=355474 Extended limitation and penalty under the Central Excise Act do not apply where short-paid duty is promptly paid with interest after an audit objection, absent evidence of mala fide intent or suppression. Goods cleared to a job worker for processing were later returned and cleared on payment of duty, while duty unpaid at an intermediary stage was made good immediately after detection. The demand proceedings were time-barred under the extended period; the paid duty and interest required only appropriation, and no further penalty was warranted. en-us Thu, 09 Nov 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355474 Extended limitation and penalty under the Central Excise Act do not apply where short-paid duty is promptly paid with interest after an audit objection, absent evidence of mala fide intent or suppression. Goods cleared to a job worker for processing were later returned and cleared on payment of duty, while duty unpaid at an intermediary stage was made good immediately after detection. The demand proceedings were time-barred under the extended period; the paid duty and interest required only appropriation, and no further penalty was warranted. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355474