https://www.taxtmi.com/caselaws?id=764478 CESTAT New Delhi held that extended period of limitation under section 11A(4) of Central Excise Act requires deliberate attempt to evade duty payment. Citing SC precedents in Pushpam Pharmaceuticals and Easland Combines, the tribunal ruled that mere incorrect belief by assessee regarding service classification (cargo handling versus road transportation) does not constitute suppression of facts. The court emphasized that fraud, collusion, or wilful misstatement must be established through positive acts, not mere failure to pay duty. Finding no deliberate suppression, CESTAT ruled extended limitation period invocation untenable and allowed the appeal. en-us Wed, 01 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764478 CESTAT New Delhi held that extended period of limitation under section 11A(4) of Central Excise Act requires deliberate attempt to evade duty payment. Citing SC precedents in Pushpam Pharmaceuticals and Easland Combines, the tribunal ruled that mere incorrect belief by assessee regarding service classification (cargo handling versus road transportation) does not constitute suppression of facts. The court emphasized that fraud, collusion, or wilful misstatement must be established through positive acts, not mere failure to pay duty. Finding no deliberate suppression, CESTAT ruled extended limitation period invocation untenable and allowed the appeal. Case-Laws Service Tax Wed, 01 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764478