https://www.taxtmi.com/caselaws?id=413382 The extended period of limitation under central excise law could not be invoked where the allegation of suppression was unsupported by evidence of deliberate evasion. The same assessee's other units had already been directed by departmental authorities to assess identical goods under MRP valuation under Section 4A, and that background weakened the claim that the Kolkata unit wilfully misapplied the valuation provision. A general assertion in the show cause notice was insufficient to prove suppression of facts. The demand for differential duty therefore could not be sustained on the extended period, and the impugned order was set aside with consequential relief. en-us Fri, 08 Oct 2021 00:00:00 +0530 Sun, 10 Oct 2021 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413382 The extended period of limitation under central excise law could not be invoked where the allegation of suppression was unsupported by evidence of deliberate evasion. The same assessee's other units had already been directed by departmental authorities to assess identical goods under MRP valuation under Section 4A, and that background weakened the claim that the Kolkata unit wilfully misapplied the valuation provision. A general assertion in the show cause notice was insufficient to prove suppression of facts. The demand for differential duty therefore could not be sustained on the extended period, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413382