Extended limitation under Central Excise law denied where show cause notice lacked the requisite allegations for invoking the proviso.

The show cause notice did not contain averments sufficient to invoke the extended five-year limitation period under Section 11A(1) of the Central Excise Act, 1944. Because the notice was materially identical to earlier notices already found inadequate for the proviso, the Department was not entitled to rely on the extended period. The appellant therefore succeeded on the limitation issue.

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Issues: Whether the extended period of five years under Section 11A(1) of the Central Excise Act, 1944 was available on the facts stated in the show cause notice.

Analysis: The notice was found to be in materially identical terms to those earlier considered by the Tribunal, where similar averments were held insufficient to attract the proviso for the extended period. On the wording of the present notice, the Department was held not entitled to invoke the extended limitation period.

Conclusion: The extended period of five years was held inapplicable and the appellant succeeded on the limitation issue.

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