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<h1>SC Dismisses Appeal on Limitation Period Under Central Excise Act Section 11A.</h1> <h3>Executive Engineer, Mhaishal Pump House (No. 1) Versus Commissioner</h3> SC dismissed the appeal regarding the extended period of limitation under Section 11A of the Central Excise Act due to misstatement/suppression of facts. ... Duty demand u/s 11A - Invocation of extended period of limitation - Held that:- On going through the orders of the adjudicating authority which has been upheld by the Customs, Excise and Service Tax Appellate Tribunal [2004 (5) TMI 452 - CESTAT, MUMBAI] as well, we find that there was misstatement/suppression of facts and therefore, the Department was justified in invoking the extended period of limitation. - Decided against assessee. The Supreme Court dismissed the appeal regarding the extended period of limitation invoked by the Department under the proviso to Section 11A of the Central Excise Act due to misstatement/suppression of facts.