https://www.taxtmi.com/caselaws?id=798795 Extended limitation for central excise duty requires proof that non-levy or short-levy resulted from fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Departmental knowledge does not alter the statutory relevant date once the extended period applies, but contemporaneous possession of statutory records and knowledge of stock verification may negate deliberate suppression. Where notices identify no withheld fact, breached disclosure duty, deliberate concealment, or intent to evade, non-reporting of shortages or excesses does not itself establish suppression. The ordinary limitation period applies, and penalty depends on the same culpable conduct required for extended limitation. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798795 Extended limitation for central excise duty requires proof that non-levy or short-levy resulted from fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Departmental knowledge does not alter the statutory relevant date once the extended period applies, but contemporaneous possession of statutory records and knowledge of stock verification may negate deliberate suppression. Where notices identify no withheld fact, breached disclosure duty, deliberate concealment, or intent to evade, non-reporting of shortages or excesses does not itself establish suppression. The ordinary limitation period applies, and penalty depends on the same culpable conduct required for extended limitation. Case-Laws Central Excise Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798795