https://www.taxtmi.com/caselaws?id=414393 The Tribunal held that the extended period of limitation under section 11A(4) of the Central Excise Act could not be invoked as there was no deliberate suppression of facts or intent to evade duty by the appellant. Consequently, the Commissioner's order was set aside, and the appeal was allowed. The Tribunal did not delve into the merits of the case beyond the limitation issue. en-us Wed, 03 Nov 2021 00:00:00 +0530 Mon, 08 Nov 2021 06:59:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414393 The Tribunal held that the extended period of limitation under section 11A(4) of the Central Excise Act could not be invoked as there was no deliberate suppression of facts or intent to evade duty by the appellant. Consequently, the Commissioner's order was set aside, and the appeal was allowed. The Tribunal did not delve into the merits of the case beyond the limitation issue. Case-Laws Central Excise Wed, 03 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414393