Mere non-payment of duties is not collusion or willful misstatement or suppression of facts

We are sharing with you an important judgement of the Hon’ble Supreme Court in the case of M/s UNIWORTH TEXTILES LTD Versus COMMISSIONER OF CENTRAL EXCISE, RAIPUR on the issue:

Issues:

Whether mere non-payment of duties is collusion or wilful misstatement or suppression of facts?

When can the extended period of five years be invoked in a Show Cause Notice for demand of duty?

Facts & Background:

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