https://www.taxtmi.com/caselaws?id=774563 CESTAT New Delhi dismissed the appeal in a case involving recovery of short-paid excise duty. The tribunal held that mere suppression of facts is insufficient to invoke the extended limitation period under section 11A(4) of the Central Excise Act. The suppression must be willful with intent to evade duty payment. The show cause notice failed to establish willful suppression by the appellant. The Commissioner (Appeals) correctly determined that without proof of intentional evasion, the extended limitation period could not be applied, resulting in dismissal of the department's recovery claim. en-us Tue, 01 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774563 CESTAT New Delhi dismissed the appeal in a case involving recovery of short-paid excise duty. The tribunal held that mere suppression of facts is insufficient to invoke the extended limitation period under section 11A(4) of the Central Excise Act. The suppression must be willful with intent to evade duty payment. The show cause notice failed to establish willful suppression by the appellant. The Commissioner (Appeals) correctly determined that without proof of intentional evasion, the extended limitation period could not be applied, resulting in dismissal of the department's recovery claim. Case-Laws Central Excise Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774563