https://www.taxtmi.com/caselaws?id=442388 Excise duty demand on forwarding and freight charges was held time barred because the extended limitation period could not be invoked without wilful suppression of facts. The authorities were already aware of the relevant clearances and value declarations, and an earlier identical demand against the same assessee had already been set aside on limitation. On the same or similar facts, a later notice could not rely on suppression to extend the period under Section 11A of the Central Excise Act, 1944. The demand was therefore unsustainable on limitation, without examining includibility of freight in assessable value. en-us Tue, 29 Aug 2023 00:00:00 +0530 Wed, 30 Aug 2023 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442388 Excise duty demand on forwarding and freight charges was held time barred because the extended limitation period could not be invoked without wilful suppression of facts. The authorities were already aware of the relevant clearances and value declarations, and an earlier identical demand against the same assessee had already been set aside on limitation. On the same or similar facts, a later notice could not rely on suppression to extend the period under Section 11A of the Central Excise Act, 1944. The demand was therefore unsustainable on limitation, without examining includibility of freight in assessable value. Case-Laws Central Excise Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442388