https://www.taxtmi.com/caselaws?id=795241 Extended limitation under the proviso to Section 11A(1) applies where pleaded facts establish deliberate suppression and intent to evade duty, even if the show-cause notice does not reproduce the statutory language verbatim. Deliberate non-registration after crossing the exemption threshold, failure to file declarations or maintain and produce records, relabelling and repacking imported goods, and clearance of excisable goods without duty provided the factual basis for invoking the extended period. Personal penalties under Rule 26 remain sustainable where a director directed price-sticker replacement and duty-free clearances, and a financial advisor participated in and was responsible for the evasion. The demand and individual liabilities therefore remained enforceable. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795241 Extended limitation under the proviso to Section 11A(1) applies where pleaded facts establish deliberate suppression and intent to evade duty, even if the show-cause notice does not reproduce the statutory language verbatim. Deliberate non-registration after crossing the exemption threshold, failure to file declarations or maintain and produce records, relabelling and repacking imported goods, and clearance of excisable goods without duty provided the factual basis for invoking the extended period. Personal penalties under Rule 26 remain sustainable where a director directed price-sticker replacement and duty-free clearances, and a financial advisor participated in and was responsible for the evasion. The demand and individual liabilities therefore remained enforceable. Case-Laws Central Excise Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795241