https://www.taxtmi.com/caselaws?id=74118 In excise recovery proceedings, the extended limitation period could not be invoked without a specific allegation of wilful suppression or mis-declaration; in its absence, the ordinary six-month period applied, so the demand beyond six months before 17-2-1978 was time-barred. A Superintendent's letter seeking particulars of clearances was not a valid statutory show cause notice because it did not quantify the demand or enable an effective reply, and therefore it could not save limitation. The demand was consequently restricted to the period not barred by time, with relief for the time-barred portion. en-us Mon, 03 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74118 In excise recovery proceedings, the extended limitation period could not be invoked without a specific allegation of wilful suppression or mis-declaration; in its absence, the ordinary six-month period applied, so the demand beyond six months before 17-2-1978 was time-barred. A Superintendent's letter seeking particulars of clearances was not a valid statutory show cause notice because it did not quantify the demand or enable an effective reply, and therefore it could not save limitation. The demand was consequently restricted to the period not barred by time, with relief for the time-barred portion. Case-Laws Central Excise Mon, 03 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74118