Extended period of demand is unsustainable if there is no malafide intention to evade tax
The CESTAT, New Delhi in the case of Kanoria Energy & Infrastructure Ltd. held that an assessee may genuinely believe that duty is not leviable, while the department may believe that duty is leviable. The assessee may, therefore, not pay duty in the self-assessment carried out by the assessee, but this would not mean that the assessee has wilfully suppressed facts.
