https://www.taxtmi.com/caselaws?id=464837 HC dismissed the appeal, upholding the tribunal's finding that the extended limitation under s.11AC of the CA could not be invoked. The court accepted the adjudicating authority and tribunal's assessment that there was no willful evasion or suppression of material facts warranting extended limitation, and rejected attempts to rely on defects in the cancellation order to save limitation. The tribunal's factual conclusions were sustained, and no substantial question of law arose for consideration. en-us Wed, 24 Apr 2024 00:00:00 +0530 Tue, 18 Nov 2025 13:46:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464837 HC dismissed the appeal, upholding the tribunal's finding that the extended limitation under s.11AC of the CA could not be invoked. The court accepted the adjudicating authority and tribunal's assessment that there was no willful evasion or suppression of material facts warranting extended limitation, and rejected attempts to rely on defects in the cancellation order to save limitation. The tribunal's factual conclusions were sustained, and no substantial question of law arose for consideration. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464837