Penalty Imposed for Concealing Supplier Identity to Claim Wrongful Duty Drawback, Justifying Show Cause Notice Under Extended Period.

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....Duty Drawback demanded – assessee mentioned the word supplier rather clearly stating the trader. As such they concealed this vital information from the department with motive to avail duty drawback of Central Excise portion - there was a suppression of facts the show cause notice was rightly issued invoking extended period clause and penalty is also rightly imposed on the applicant. - CGOVT....