https://www.taxtmi.com/caselaws?id=800691 Extended limitation for central excise and erroneous-refund recovery requires suppression of facts with intent to evade duty. Below-cost cement sales under an area-based exemption, without evidence of additional consideration flowing back, do not by themselves establish suppressed value or evasion, particularly where refund claims underwent departmental verification. For freight transactions before 1 July 2012, service tax liability under the applicable rule is confined to freight actually paid; the excess collected from customers is transportation profit rather than taxable freight. Consequently, the excise, service-tax and refund-recovery demands, with related interest and penalties, were unsustainable, while the independent fixed penalty under Section 77 remained operative. en-us Thu, 08 Oct 2026 00:00:00 +0530 Sat, 10 Oct 2026 08:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800691 Extended limitation for central excise and erroneous-refund recovery requires suppression of facts with intent to evade duty. Below-cost cement sales under an area-based exemption, without evidence of additional consideration flowing back, do not by themselves establish suppressed value or evasion, particularly where refund claims underwent departmental verification. For freight transactions before 1 July 2012, service tax liability under the applicable rule is confined to freight actually paid; the excess collected from customers is transportation profit rather than taxable freight. Consequently, the excise, service-tax and refund-recovery demands, with related interest and penalties, were unsustainable, while the independent fixed penalty under Section 77 remained operative. Case-Laws Central Excise Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800691