https://www.taxtmi.com/caselaws?id=363748 The High Court upheld the invocation of the extended period of limitation under Section 11 of the Central Excise Act, 1944 based on fraud allegations. The Court found the appellants' explanations insufficient and confirmed the duty payable for the extended period, imposing penalties. Emphasizing the consequences of benefiting from fraudulent acts and the lack of evidence supporting the appellants' claims, the Court dismissed the appeals, affirming the lower authorities' decisions. en-us Tue, 10 Jul 2018 00:00:00 +0530 Wed, 16 Jan 2019 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363748 The High Court upheld the invocation of the extended period of limitation under Section 11 of the Central Excise Act, 1944 based on fraud allegations. The Court found the appellants' explanations insufficient and confirmed the duty payable for the extended period, imposing penalties. Emphasizing the consequences of benefiting from fraudulent acts and the lack of evidence supporting the appellants' claims, the Court dismissed the appeals, affirming the lower authorities' decisions. Case-Laws Central Excise Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363748