Extended limitation in excise requires specific allegations of suppression; demand was confined to the normal limitation period.

The extended five-year limitation under central excise law was not available because the show cause notice lacked specific allegations of suppression or misstatement, and the Revenue did not establish that the assessee had failed to make a full and true declaration in the price-list. The record also did not support a finding of undeclared invoices or clandestine removal, so Rule 9 was inapplicable. As a result, the demand could be sustained only for the normal six-month period preceding the notice, and the time-barred portion of the demand was excluded.

---

---

Issues: Whether the demand could be sustained by invoking the extended five-year limitation on the footing of suppression of facts or misstatement, and whether the demand was therefore time-barred beyond the normal six-month period.

Analysis: The show cause notice did not contain detailed allegations of suppression or misstatement sufficient to justify enlargement of the normal limitation period. The Department did not establish that the appellants had failed to make a full and true declaration in the price-list, and the record did not support the finding that separate undeclared invoices were raised. The charge related to publicity charges included in the main invoice, and Rule 9 was not applicable because there was no clandestine removal. For invoking the extended period, the assessee must be put to notice by specific allegations so as to meet the case against it.

Conclusion: The extended period of limitation was not available to the Revenue, and the demand could survive only for the six months prior to the show cause notice.

Final Conclusion: The appeal succeeded to the extent that the duty demand was confined to the normal limitation period, and the assessee obtained relief against the extended-time demand.

Ratio Decidendi: The extended period of limitation under central excise law cannot be invoked unless the show cause notice contains specific allegations and the Revenue establishes suppression or misstatement warranting that enlargement.

---