https://www.taxtmi.com/caselaws?id=800856 Extended limitation for recovery of Additional Excise Duty requires proof of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Disclosed manufacturing activity, filed declarations, departmental awareness, a claimed small-scale exemption, and genuine uncertainty over duty liability may negate deliberate concealment. Mere registration deficiencies, non-payment, procedural omissions, or subsequent discovery of clearance levels do not independently establish wilful suppression or intent to evade. Without those statutory conditions, recovery beyond normal limitation and an equivalent penalty founded on the same allegations cannot be sustained. The substantive liability to Additional Excise Duty and marketability remain undecided. en-us Fri, 25 Sep 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800856 Extended limitation for recovery of Additional Excise Duty requires proof of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Disclosed manufacturing activity, filed declarations, departmental awareness, a claimed small-scale exemption, and genuine uncertainty over duty liability may negate deliberate concealment. Mere registration deficiencies, non-payment, procedural omissions, or subsequent discovery of clearance levels do not independently establish wilful suppression or intent to evade. Without those statutory conditions, recovery beyond normal limitation and an equivalent penalty founded on the same allegations cannot be sustained. The substantive liability to Additional Excise Duty and marketability remain undecided. Case-Laws Central Excise Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800856