https://www.taxtmi.com/caselaws?id=450855 Extended limitation for wrong availment of SSI exemption was not available because the assessee had disclosed turnover and clearances in RT-12 returns, and mere omission did not amount to suppression with intent to evade duty. Demand on goods found in office and canteen premises, not reflected in statutory records, was sustained because such internal removal amounted to removal for excise purposes; the main appellant's penalty survived only to that extent. Penalties on the associated company and its officer under Rule 209A were set aside because the required knowledge or reason to believe regarding confiscable goods was not established. en-us Tue, 12 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 07:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450855 Extended limitation for wrong availment of SSI exemption was not available because the assessee had disclosed turnover and clearances in RT-12 returns, and mere omission did not amount to suppression with intent to evade duty. Demand on goods found in office and canteen premises, not reflected in statutory records, was sustained because such internal removal amounted to removal for excise purposes; the main appellant's penalty survived only to that extent. Penalties on the associated company and its officer under Rule 209A were set aside because the required knowledge or reason to believe regarding confiscable goods was not established. Case-Laws Central Excise Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450855