https://www.taxtmi.com/caselaws?id=74145 Excise demands cannot be brought within the extended limitation period unless the show-cause notice specifically alleges misrepresentation, wilful suppression of facts, or intent to evade duty. Where the notices rely on Rule 10A and Section 11A but omit these statutory ingredients, only the normal six-month period applies. On that basis, demands raised beyond the normal period are time-barred. The text also notes that a remand required reconsideration of both clearance value and limitation, but the decisive point remained the absence of allegations necessary to sustain extended limitation. en-us Mon, 26 Dec 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74145 Excise demands cannot be brought within the extended limitation period unless the show-cause notice specifically alleges misrepresentation, wilful suppression of facts, or intent to evade duty. Where the notices rely on Rule 10A and Section 11A but omit these statutory ingredients, only the normal six-month period applies. On that basis, demands raised beyond the normal period are time-barred. The text also notes that a remand required reconsideration of both clearance value and limitation, but the decisive point remained the absence of allegations necessary to sustain extended limitation. Case-Laws Income Tax Mon, 26 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74145