https://www.taxtmi.com/caselaws?id=766194 CESTAT New Delhi set aside the Commissioner's order denying central excise duty exemption benefits. The appellant wrongly claimed exemption under Notification 01/2011-CE but CESTAT held that extended limitation period under section 11A(4) could not be invoked. The department failed to prove deliberate suppression with intent to evade duty. Three audits were conducted with full disclosure by appellant, and fair audit reports were issued. Mere wrong availment of exemption without deliberate intent to evade duty insufficient for extended limitation. Appeal allowed, impugned order set aside. en-us Mon, 17 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 12:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766194 CESTAT New Delhi set aside the Commissioner's order denying central excise duty exemption benefits. The appellant wrongly claimed exemption under Notification 01/2011-CE but CESTAT held that extended limitation period under section 11A(4) could not be invoked. The department failed to prove deliberate suppression with intent to evade duty. Three audits were conducted with full disclosure by appellant, and fair audit reports were issued. Mere wrong availment of exemption without deliberate intent to evade duty insufficient for extended limitation. Appeal allowed, impugned order set aside. Case-Laws Central Excise Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766194