Extended limitation for show cause notices: collectors must apply independent judgment before invoking prolonged enquiries, avoid routine notices. Collectors must not invoke the extended five year period for show cause notices routinely; extended limitation is reserved for cases with good and sufficient reasons such as fraud, collusion, willful misstatement, suppression of facts or contravention with intent to evade duty. In matters of classification uncertainty or where excisability or rate was unclear, demands should ordinarily be limited to the shorter period from the relevant date unless prior assessments or other facts justify extended treatment, and indiscriminate use of extended powers will be viewed seriously.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extended limitation for show cause notices: collectors must apply independent judgment before invoking prolonged enquiries, avoid routine notices.
Collectors must not invoke the extended five year period for show cause notices routinely; extended limitation is reserved for cases with good and sufficient reasons such as fraud, collusion, willful misstatement, suppression of facts or contravention with intent to evade duty. In matters of classification uncertainty or where excisability or rate was unclear, demands should ordinarily be limited to the shorter period from the relevant date unless prior assessments or other facts justify extended treatment, and indiscriminate use of extended powers will be viewed seriously.
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