https://www.taxtmi.com/caselaws?id=394593 Where an assessee acted in line with departmental communications on the duty position and altered payment accordingly, and the record showed no suppression of facts, fraud, or intent to evade, the extended period of limitation could not be invoked. The discussion applies the principle that Revenue must establish more than a mere demand dispute to justify extended limitation; absent evidence of concealment or evasion, the demand is unsustainable. The analysis follows an earlier Tribunal view on the same factual pattern and concludes that the extended period was not available, with the demand set aside. en-us Wed, 18 Sep 2019 00:00:00 +0530 Sat, 18 Apr 2020 12:03:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394593 Where an assessee acted in line with departmental communications on the duty position and altered payment accordingly, and the record showed no suppression of facts, fraud, or intent to evade, the extended period of limitation could not be invoked. The discussion applies the principle that Revenue must establish more than a mere demand dispute to justify extended limitation; absent evidence of concealment or evasion, the demand is unsustainable. The analysis follows an earlier Tribunal view on the same factual pattern and concludes that the extended period was not available, with the demand set aside. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394593