Invocation of limitation period without wilful attempt to evade payment of duty invalid

Mec Shot Blasting Equipment P Ltd. Vs Commissioner of Central Goods And Service Tax (CESTAT Delhi)

CESTAT Delhi held that mere suppression of facts not enough, for invocation of extended period of limitation, there must be deliberate and wilful attempt to evade payment of duty. Thus, held that invocation of limitation period unjustified in absence of wilful attempt to evade payment of duty.

Facts- The appellant is engaged in manufacturing of excisable goods falling under chapter 84 and are availing Cenvat credit of duty and tax paid on inputs and input servi

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