https://www.taxtmi.com/article/detailed?id=11854 The tribunal found the extended period of limitation was invoked without the requisite ingredients, and the department failed to show any deliberate concealment by the assessee. Mere failure to declare amounts does not constitute willful suppression; without a positive act of concealment and absent material to demonstrate evasion, the demand, interest and penalty were vulnerable and the order was set aside as barred by limitation. en-us Sat, 16 Sep 2023 10:01:50 +0530 Sat, 16 Sep 2023 10:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11854 The tribunal found the extended period of limitation was invoked without the requisite ingredients, and the department failed to show any deliberate concealment by the assessee. Mere failure to declare amounts does not constitute willful suppression; without a positive act of concealment and absent material to demonstrate evasion, the demand, interest and penalty were vulnerable and the order was set aside as barred by limitation. Articles Central Excise Sat, 16 Sep 2023 10:01:50 +0530 https://www.taxtmi.com/article/detailed?id=11854