https://www.taxtmi.com/caselaws?id=432891 CESTAT held the extended period under s.11A(4) of the Excise Act could not be invoked because the show-cause notice merely alleged suppression of facts without alleging deliberate suppression with intent to evade duty. Reliance on SC authority established that suppression must be deliberate to escape duty. As the Department did not allege intent and no finding was recorded by the Commissioner (Appeals), the extended-period demand could not be sustained. The demand limited to the extended period was set aside and the appeal was allowed. en-us Tue, 15 Nov 2022 00:00:00 +0530 Tue, 30 Sep 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432891 CESTAT held the extended period under s.11A(4) of the Excise Act could not be invoked because the show-cause notice merely alleged suppression of facts without alleging deliberate suppression with intent to evade duty. Reliance on SC authority established that suppression must be deliberate to escape duty. As the Department did not allege intent and no finding was recorded by the Commissioner (Appeals), the extended-period demand could not be sustained. The demand limited to the extended period was set aside and the appeal was allowed. Case-Laws Central Excise Tue, 15 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432891