https://www.taxtmi.com/caselaws?id=72431 Extended limitation for central excise duty could be invoked only on proof of fraud, wilful misstatement, suppression of facts, or contravention with intent to evade duty. The record did not support deliberate misstatement, and the Department had earlier treated the products as non-dutiable under the then understood classification. The assessee's failure to obtain a licence or pay duty after introduction of the residuary tariff item was therefore not wilful suppression or intentional evasion, so the demand was time-barred and the penalty was unsustainable. en-us Mon, 29 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 14:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72431 Extended limitation for central excise duty could be invoked only on proof of fraud, wilful misstatement, suppression of facts, or contravention with intent to evade duty. The record did not support deliberate misstatement, and the Department had earlier treated the products as non-dutiable under the then understood classification. The assessee's failure to obtain a licence or pay duty after introduction of the residuary tariff item was therefore not wilful suppression or intentional evasion, so the demand was time-barred and the penalty was unsustainable. Case-Laws Central Excise Mon, 29 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72431