https://www.taxtmi.com/caselaws?id=356017 The High Court remanded the case to the Tribunal to consider the limitation issue. The Tribunal found that the appellant's actions justified invoking the extended period under the Central Excise Act due to suppression of facts to evade duty. Evidence showed receipt of raw materials without invoices and clandestine clearance of finished products. Despite challenges to evidence adequacy and procedural fairness, the Tribunal upheld the extended period invocation, dismissing the appeal and sustaining the demand based on limitation. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 23 Feb 2018 06:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356017 The High Court remanded the case to the Tribunal to consider the limitation issue. The Tribunal found that the appellant's actions justified invoking the extended period under the Central Excise Act due to suppression of facts to evade duty. Evidence showed receipt of raw materials without invoices and clandestine clearance of finished products. Despite challenges to evidence adequacy and procedural fairness, the Tribunal upheld the extended period invocation, dismissing the appeal and sustaining the demand based on limitation. Case-Laws Central Excise Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356017