https://www.taxtmi.com/caselaws?id=766878 The extended period of limitation for central excise demand on performance incentive received from buyers was held not invokable because the adjudicating authority had already found no fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty, and that finding had attained finality. On that basis, the ingredients required to justify extended limitation were absent, so the demand was set aside. en-us Thu, 27 Feb 2025 00:00:00 +0530 Thu, 06 Mar 2025 07:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766878 The extended period of limitation for central excise demand on performance incentive received from buyers was held not invokable because the adjudicating authority had already found no fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty, and that finding had attained finality. On that basis, the ingredients required to justify extended limitation were absent, so the demand was set aside. Case-Laws Central Excise Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766878