https://www.taxtmi.com/caselaws?id=447458 CESTAT New Delhi rejected appellant's rectification application challenging penalty imposition under section 11AC. The tribunal held that demands confirmed within normal limitation period do not preclude penalty where wilful suppression exists, as found by Commissioner. Appellant cannot raise new grounds in second rectification application that were not part of original appeal. The tribunal clarified that demands for shorter periods can be confirmed even when fraud/suppression elements are present, and penalty under section 11AC remains valid despite normal limitation period application. en-us Fri, 22 Dec 2023 00:00:00 +0530 Wed, 27 Dec 2023 09:00:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447458 CESTAT New Delhi rejected appellant's rectification application challenging penalty imposition under section 11AC. The tribunal held that demands confirmed within normal limitation period do not preclude penalty where wilful suppression exists, as found by Commissioner. Appellant cannot raise new grounds in second rectification application that were not part of original appeal. The tribunal clarified that demands for shorter periods can be confirmed even when fraud/suppression elements are present, and penalty under section 11AC remains valid despite normal limitation period application. Case-Laws Central Excise Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447458