https://www.taxtmi.com/caselaws?id=766807 Disclosure of clearance documents to the department, including Sectional Debit Advices filed with RT-12 returns, meant suppression, fraud, collusion, wilful misstatement and intent to evade duty were not established; the extended period of limitation was therefore unsustainable and the penalty could not be upheld. Any duty liability for the normal period, however, remained open to be examined and confirmed in accordance with law. en-us Wed, 19 Feb 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766807 Disclosure of clearance documents to the department, including Sectional Debit Advices filed with RT-12 returns, meant suppression, fraud, collusion, wilful misstatement and intent to evade duty were not established; the extended period of limitation was therefore unsustainable and the penalty could not be upheld. Any duty liability for the normal period, however, remained open to be examined and confirmed in accordance with law. Case-Laws Central Excise Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766807