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Extended period of limitation unsustainable in absence of suppression of fact
Case Law Details
- Case Name
- Ashok Iron Works (P) Ltd Vs Commissioner of Central Excise (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Ashok Iron Works (P) Ltd Vs Commissioner of Central Excise (CESTAT Bangalore)
CESTAT Bangalore held that differential duty demand for extended period of limitation unsustainable in absence of suppression of fact. Accordingly, interest and penalty for extended period set aside.
Facts- The appellants are engaged in the manufacture of excisable goods viz., C.I. raw castings, C.I. machined components, et., under Chapter 72, 73, 84 & 87 of Central Excise Tariff Act, 1985. They were clearing the goods on payment of duty on the assessable value declared by them. By raising supplementary invoices,...
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