https://www.taxtmi.com/caselaws?id=773556 Direct delivery of imported coal from the port to the buyer's premises, when supported by proper documentation, is recognised as permissible under the departmental circular, so penalty and suspension of dealer registration are not sustainable absent any allegation of revenue loss or clearance without documents. The text also states that the extended period cannot be invoked again in a second show cause notice on the same facts once those facts were already disclosed to the department in earlier proceedings, because the earlier knowledge defeats any later claim of suppression. The overall effect is that the Revenue's attempts to sustain penalty, suspension, and extended limitation on identical facts fail. en-us Wed, 18 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 10:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773556 Direct delivery of imported coal from the port to the buyer's premises, when supported by proper documentation, is recognised as permissible under the departmental circular, so penalty and suspension of dealer registration are not sustainable absent any allegation of revenue loss or clearance without documents. The text also states that the extended period cannot be invoked again in a second show cause notice on the same facts once those facts were already disclosed to the department in earlier proceedings, because the earlier knowledge defeats any later claim of suppression. The overall effect is that the Revenue's attempts to sustain penalty, suspension, and extended limitation on identical facts fail. Case-Laws Central Excise Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773556