Demand of Central Excise Duty cannot be sustained being time barred and in absence of any suppression by the assessee

Demand of Central Excise Duty cannot be sustained being time barred and in absence of any suppression by the assessee https://www.taxtmi.com/article/detailed?id=10529 Extended limitation cannot be invoked where there is no evidence of wilful suppression or intent to evade duty. The respondent's post facto verification and knowledge of the goods claimed under the exemption placed onus on the respondent to ascertain eligibility. Failure to consider that verification and absence of deliberate concealment render demands based on denial of exemption time barred and unsustainable, warranting setting aside of the show cause notice and confirming order. en-us Mon, 18 Jul 2022 09:18:28 +0530 Mon, 18 Jul 2022 09:18:28 +0530 TaxTMI RSS Generator Demand of Central Excise Duty cannot be sustained being time barred and in absence of any suppression by the assessee https://www.taxtmi.com/article/detailed?id=10529 Extended limitation cannot be invoked where there is no evidence of wilful suppression or intent to evade duty. The respondent's post facto verification and knowledge of the goods claimed under the exemption placed onus on the respondent to ascertain eligibility. Failure to consider that verification and absence of deliberate concealment render demands based on denial of exemption time barred and unsustainable, warranting setting aside of the show cause notice and confirming order. Articles Central Excise Mon, 18 Jul 2022 09:18:28 +0530 https://www.taxtmi.com/article/detailed?id=10529