https://www.taxtmi.com/caselaws?id=785982 Extended-period limitation requires proof of fraud, collusion, wilful misstatement or deliberate suppression of facts with intent to evade duty; mere omission or an honest belief that no duty was payable is insufficient. The Revenue's allegation that records were not maintained, registrations not taken, and returns not filed was examined against the respondents' asserted belief that duty was not due. The tribunal found that the absence of positive evidence of intentional suppression meant extended limitation could not be invoked, and consequentially the penalty for alleged evasion was set aside and the appeals were dismissed, with cross objections disposed accordingly. en-us Tue, 27 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785982 Extended-period limitation requires proof of fraud, collusion, wilful misstatement or deliberate suppression of facts with intent to evade duty; mere omission or an honest belief that no duty was payable is insufficient. The Revenue's allegation that records were not maintained, registrations not taken, and returns not filed was examined against the respondents' asserted belief that duty was not due. The tribunal found that the absence of positive evidence of intentional suppression meant extended limitation could not be invoked, and consequentially the penalty for alleged evasion was set aside and the appeals were dismissed, with cross objections disposed accordingly. Case-Laws Central Excise Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785982