https://www.taxtmi.com/caselaws?id=52547 Voluntary payment of duty before the show cause notice, together with invoice-based clearances and retention of the Central Excise licence, negatived any finding of deliberate suppression or intent to evade duty. In the absence of such suppression, the extended period of limitation could not be invoked, and the consequential mandatory penalty under Section 11AC and interest under Section 11AB could not be sustained. The appellate relief granted to the assessee was therefore maintained. en-us Fri, 17 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 14:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52547 Voluntary payment of duty before the show cause notice, together with invoice-based clearances and retention of the Central Excise licence, negatived any finding of deliberate suppression or intent to evade duty. In the absence of such suppression, the extended period of limitation could not be invoked, and the consequential mandatory penalty under Section 11AC and interest under Section 11AB could not be sustained. The appellate relief granted to the assessee was therefore maintained. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52547