https://www.taxtmi.com/caselaws?id=74047 The extended limitation period for differential excise duty could not be invoked where the show cause notice made no allegation of fraud, collusion, wilful misstatement, or suppression of facts, and did not invoke the applicable proviso under the Central Excise Rules, 1944. Mere omission of relevant particulars in the classification list, gate passes, or RT 12 returns was insufficient to justify the five-year period. The demand was therefore confined to the normal limitation period. en-us Mon, 31 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74047 The extended limitation period for differential excise duty could not be invoked where the show cause notice made no allegation of fraud, collusion, wilful misstatement, or suppression of facts, and did not invoke the applicable proviso under the Central Excise Rules, 1944. Mere omission of relevant particulars in the classification list, gate passes, or RT 12 returns was insufficient to justify the five-year period. The demand was therefore confined to the normal limitation period. Case-Laws Central Excise Mon, 31 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74047