https://www.taxtmi.com/caselaws?id=378141 The settlement provision is broad enough to cover undervaluation disputes involving excisable goods, so a jurisdictional objection on that ground fails. Extended excise limitation applies only where short levy or short payment results from fraud, collusion, wilful misstatement, suppression of facts, or similar conduct with intent to evade duty; repeated requests for clarification, disclosure of differential duty payments, and supply of working details negate deliberate suppression. On those facts, the longer limitation period is not attracted, and the settlement order is not shown to suffer from legal infirmity. en-us Tue, 26 Mar 2019 00:00:00 +0530 Wed, 13 Nov 2019 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378141 The settlement provision is broad enough to cover undervaluation disputes involving excisable goods, so a jurisdictional objection on that ground fails. Extended excise limitation applies only where short levy or short payment results from fraud, collusion, wilful misstatement, suppression of facts, or similar conduct with intent to evade duty; repeated requests for clarification, disclosure of differential duty payments, and supply of working details negate deliberate suppression. On those facts, the longer limitation period is not attracted, and the settlement order is not shown to suffer from legal infirmity. Case-Laws Central Excise Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378141