Extended period of limitation unsustainable in absence of suppression of fact

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. T

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