https://www.taxtmi.com/caselaws?id=273607 Where the record showed prior knowledge of duty liability and suppression of material facts, the extended period of limitation was held invocable for the central excise demand. The Tribunal noted that the duty demand related to clearances made earlier, while the notice was issued later, and that the assessee's statements had already been recorded. On that basis, the limitation objection failed, the challenge to the demand on limitation was rejected, and the impugned order was upheld. en-us Wed, 05 Apr 2017 00:00:00 +0530 Thu, 05 Jul 2018 06:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273607 Where the record showed prior knowledge of duty liability and suppression of material facts, the extended period of limitation was held invocable for the central excise demand. The Tribunal noted that the duty demand related to clearances made earlier, while the notice was issued later, and that the assessee's statements had already been recorded. On that basis, the limitation objection failed, the challenge to the demand on limitation was rejected, and the impugned order was upheld. Case-Laws Central Excise Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273607