2025 (3) TMI 263

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..... 1 - suppression of facts or not - invocation of extended period of limitation - penalty - HELD THAT:- In this case, it is found that the observation of the adjudicating authority while dropping the penalty against the appellant under Section 11AC of the Central Excise Act, 1944, has attained finality - the extended period of limitation is not invokable in the facts and circumstances of the case. .....

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..... Forum and has attained finality, whereas the adjudicating authority has observed that in the absence of any fraud, collusion, willful mis-statement or any suppression of facts committed by the appellant, he dropped the penalty under Section 11AC of the Central Excise Act, 1944. He therefore, prayed that the extended period of limitation is not invokable and he has also said that the impugned show- .....

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..... or contravention of any of the provisions of the Rule, postulates a positive act to result in intention to evade payment of duty and mre failure to pay duty would not be sufficient to attract the penalty provisions under the aforesaid Rule. When we perused the case of the facts, it is evidently clear that is no allegation against the assessee and having committed any fraud or made any willful mis- .....

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