https://www.taxtmi.com/caselaws?id=49883 Extended limitation for central excise demand was unavailable because the department failed to establish deliberate suppression of facts. The assessee had filed the relevant registration, licence and constitutive documents, and departmental audit and scrutiny had been conducted over the years; the alleged non-disclosure of internal arrangement, management and inter-unit dealings was not treated as suppression justifying the extended period. As the demand was held time-barred, the related reversal of Modvat credit and penalties also could not survive. en-us Wed, 10 May 2000 00:00:00 +0530 Wed, 18 Aug 2010 11:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49883 Extended limitation for central excise demand was unavailable because the department failed to establish deliberate suppression of facts. The assessee had filed the relevant registration, licence and constitutive documents, and departmental audit and scrutiny had been conducted over the years; the alleged non-disclosure of internal arrangement, management and inter-unit dealings was not treated as suppression justifying the extended period. As the demand was held time-barred, the related reversal of Modvat credit and penalties also could not survive. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49883