https://www.taxtmi.com/caselaws?id=775192 Invocation of the extended limitation period under excise law requires proof that suppression or misdeclaration was made with intent to evade duty. Where the department fails to establish that deliberate intent, the demand is time-barred and the accompanying penalty cannot survive. In this CESTAT Chennai matter, the Tribunal held that the lower authority had not complied with the earlier remand directions or produced convincing material to prove suppression with the requisite intent, so the longer limitation period was unavailable and the penalty under Rule 173Q could not be sustained. en-us Mon, 21 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775192 Invocation of the extended limitation period under excise law requires proof that suppression or misdeclaration was made with intent to evade duty. Where the department fails to establish that deliberate intent, the demand is time-barred and the accompanying penalty cannot survive. In this CESTAT Chennai matter, the Tribunal held that the lower authority had not complied with the earlier remand directions or produced convincing material to prove suppression with the requisite intent, so the longer limitation period was unavailable and the penalty under Rule 173Q could not be sustained. Case-Laws Central Excise Mon, 21 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775192