https://www.taxtmi.com/caselaws?id=362708 The High Court upheld the Tribunal's decision in a Central Excise case, emphasizing the absence of suppression of facts by the assessee. The Court dismissed the appeal, stating that no substantial question of law was raised and there was no error of law apparent on the record. It highlighted the principle that without suppression of facts, the extended period of limitation cannot be invoked, aligning with the Commissioner (Appeals) findings. The Court endorsed the decisions of the Commissioner (Appeals) and the Tribunal, emphasizing the importance of a comprehensive investigation by the department in such cases. en-us Wed, 10 Jan 2018 00:00:00 +0530 Mon, 02 Jul 2018 10:53:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362708 The High Court upheld the Tribunal's decision in a Central Excise case, emphasizing the absence of suppression of facts by the assessee. The Court dismissed the appeal, stating that no substantial question of law was raised and there was no error of law apparent on the record. It highlighted the principle that without suppression of facts, the extended period of limitation cannot be invoked, aligning with the Commissioner (Appeals) findings. The Court endorsed the decisions of the Commissioner (Appeals) and the Tribunal, emphasizing the importance of a comprehensive investigation by the department in such cases. Case-Laws Central Excise Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362708