https://www.taxtmi.com/caselaws?id=378554 Extended limitation for demand of differential duty was not available where the assessee had filed regular returns, disclosed the relevant facts, produced invoices and cost accountant's certificates, and paid duty and interest before the show cause notices. The notices contained no specific and substantiated allegation of suppression, fraud, wilful misstatement, or intent to evade duty. On those facts, the demand could not be treated as arising from clandestine conduct, so the longer limitation period and consequential penalty were unsustainable; the challenge to the limitation finding failed. en-us Mon, 15 Apr 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378554 Extended limitation for demand of differential duty was not available where the assessee had filed regular returns, disclosed the relevant facts, produced invoices and cost accountant's certificates, and paid duty and interest before the show cause notices. The notices contained no specific and substantiated allegation of suppression, fraud, wilful misstatement, or intent to evade duty. On those facts, the demand could not be treated as arising from clandestine conduct, so the longer limitation period and consequential penalty were unsustainable; the challenge to the limitation finding failed. Case-Laws Central Excise Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378554