https://www.taxtmi.com/caselaws?id=73061 A central excise demand was held time-barred under Section 11A because the show cause notice was issued after the prescribed period, following clearances made between 1-4-1978 and 12-9-1978 and an RT-12 return that had already been filed and finalised. The extended limitation period for suppression was unavailable because suppression was not specifically alleged in the notice, and the departmental endorsements on the RT-12 returns showed verification of the relevant particulars. The demand was therefore unsustainable and the matter was decided in favour of the assessee. en-us Wed, 08 Feb 1984 00:00:00 +0530 Thu, 26 May 2011 18:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73061 A central excise demand was held time-barred under Section 11A because the show cause notice was issued after the prescribed period, following clearances made between 1-4-1978 and 12-9-1978 and an RT-12 return that had already been filed and finalised. The extended limitation period for suppression was unavailable because suppression was not specifically alleged in the notice, and the departmental endorsements on the RT-12 returns showed verification of the relevant particulars. The demand was therefore unsustainable and the matter was decided in favour of the assessee. Case-Laws Central Excise Wed, 08 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73061