https://www.taxtmi.com/highlights?id=67188 Extended period of limitation - The Appellant is duly registered with the Department and there is no allegation in the impugned order of non-submission of any periodical returns. The Appellant is subject to regular audits. Therefore, the allegation of suppressing the facts from the Department does not hold good in the event of periodic audits of the Appellant’s records. There is no other evidence in the impugned order to show that the Appellant has willfully suppressed the fact from the Department in order to evade payment of duty. - AT en-us Mon, 19 Dec 2022 09:26:38 +0530 Mon, 19 Dec 2022 09:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67188 Extended period of limitation - The Appellant is duly registered with the Department and there is no allegation in the impugned order of non-submission of any periodical returns. The Appellant is subject to regular audits. Therefore, the allegation of suppressing the facts from the Department does not hold good in the event of periodic audits of the Appellant’s records. There is no other evidence in the impugned order to show that the Appellant has willfully suppressed the fact from the Department in order to evade payment of duty. - AT Highlights Central Excise Mon, 19 Dec 2022 09:26:38 +0530 https://www.taxtmi.com/highlights?id=67188