https://www.taxtmi.com/caselaws?id=794038 Repeated disclosure of the classification adopted for wet wipes and the exemption claim, together with audit and departmental scrutiny, supported the Tribunal's factual finding of no suppression with intent to evade duty. On that basis, invocation of the extended period of limitation was not sustainable, and the associated penalty also failed because it rested on the same absence of suppression. The Court held that no substantial question of law arose from these fact-based findings and upheld the Tribunal's conclusion. en-us Fri, 12 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794038 Repeated disclosure of the classification adopted for wet wipes and the exemption claim, together with audit and departmental scrutiny, supported the Tribunal's factual finding of no suppression with intent to evade duty. On that basis, invocation of the extended period of limitation was not sustainable, and the associated penalty also failed because it rested on the same absence of suppression. The Court held that no substantial question of law arose from these fact-based findings and upheld the Tribunal's conclusion. Case-Laws Central Excise Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794038