Extended period not invocable in absence of deliberate suppression of facts

Reciprocal Infrastructure Pvt. Ltd Vs Commissioner of Customs (CESTAT Allahabad) Held that extended period of limitation cannot be invoked in absence of deliberate suppression of facts with intention to evade payment of duty Facts- The appellant contended that the extended period of limitation under the proviso to section 73 (1) of the Finance Act could not have been invoked. The appellant also stated that the demand of service tax for the period which is within the normal period of 18 months from the relevant date may be confirmed. Conclusion- It was absolutely necessary for the adjudicating...