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2015 (8) TMI 584 - SUPREME COURT

2015 (8) TMI 584 - SUPREME COURT - 2015 (320) E.L.T. A185 (SC) - Duty demand u/s 11A - Invocation of extended period of limitation - Held that:- On going through the orders of the adjudicating authority which has been upheld by the Customs, Excise and Service Tax Appellate Tribunal [2004 (5) TMI 452 - CESTAT, MUMBAI] as well, we find that there was misstatement/suppression of facts and therefore, the Department was justified in invoking the extended period of limitation. - Decided against assess .....

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