https://www.taxtmi.com/caselaws?id=778911 CESTAT dismissed the Revenue's appeal and upheld the adjudicating order. The Tribunal found Revenue failed to prove deliberate suppression or mens rea required to invoke extended limitation and impose penalty under r.15 read with s.11AC; mere acceptance of audit findings and subsequent payment with interest did not prove guilt. Where returns were self-assessed and filed, Department's failure to scrutinize cannot be attributed to assessee's malafide. Having paid under s.11A(1)(b) and informed the officer, issuance of SCN was held improper and the adjudication was sustained. en-us Tue, 23 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 12:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778911 CESTAT dismissed the Revenue's appeal and upheld the adjudicating order. The Tribunal found Revenue failed to prove deliberate suppression or mens rea required to invoke extended limitation and impose penalty under r.15 read with s.11AC; mere acceptance of audit findings and subsequent payment with interest did not prove guilt. Where returns were self-assessed and filed, Department's failure to scrutinize cannot be attributed to assessee's malafide. Having paid under s.11A(1)(b) and informed the officer, issuance of SCN was held improper and the adjudication was sustained. Case-Laws Central Excise Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778911