Demand of Central Excise Duty cannot be sustained being time barred & in absence of any suppression by assessee

Ambica Engineering Works Vs C.C.E. & S.T. (CESTAT Ahmedabad) The CESTAT, Ahmedabad in the matter of Ambica Engineering Works v. C.C.E. & S.T.-Surat-I [Excise Appeal No. 10859 of 2020, dated June 7, 2022] set aside the demand order has held that invoking extended limitation period by the Revenue Department cannot be sustained, being time barred and is invalid in the absence of suppression of fact with intent to evade payment of duty on the part of the assessee. Facts: Ambica Engineering Works, (“the Appellant”) is engaged in the manufacturing of textile machineries, falling under C...