Excise & Customs : Non-payment of duty despite after crossing exemption limit amounts to 'suppression', which takes place at time of clearance of goods; when suppression has already taken place, subsequent voluntary disclosure by assessee to Department cannot justify a plea of no suppression

Excise & Customs : Non-payment of duty despite after crossing exemption limit amounts to 'suppression', which takes place at time of clearance of goods; when suppression has already taken place, subsequent voluntary disclosure by assessee to Department cannot justify a plea of no

suppression

[2015] 59 taxmann.com 157 (Madras)

HIGH COURT OF MADRAS

Kripa Fabs (P.) Ltd.

v.

Customs, Excise & Service Tax Appellate Tribunal