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<h1>CEGAT: Extended period not invokable without specific allegations of wilful suppression. Dismissal of mistake claim.</h1> The Appellate Tribunal CEGAT, New Delhi, held that the extended period was not invokable as the Show Cause Notice lacked specific allegations of wilful ... Demand - Limitation The Appellate Tribunal CEGAT, New Delhi, in the case of M/s. Kandivali Metal Works, held that the Show Cause Notice did not contain specific allegation of wilful suppression, therefore the extended period was not invokable. The application contending a mistake in the Final Order was rejected. (Citation: 1998 (3) TMI 380 - CEGAT, New Delhi)