https://www.taxtmi.com/caselaws?id=74365 Central excise duty demand was held time-barred where no provisional assessment under Rule 9B was followed and the department relied only on the normal six months' limitation under Rule 10. In the absence of any allegation of misstatement, suppression of facts, collusion, or similar grounds, the relevant date remained the clearance of goods from the factory, and the later show cause notice could not revive a demand already barred by limitation. The duty demand was therefore liable to be set aside. en-us Sun, 15 Feb 1987 00:00:00 +0530 Wed, 08 Jun 2011 14:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74365 Central excise duty demand was held time-barred where no provisional assessment under Rule 9B was followed and the department relied only on the normal six months' limitation under Rule 10. In the absence of any allegation of misstatement, suppression of facts, collusion, or similar grounds, the relevant date remained the clearance of goods from the factory, and the later show cause notice could not revive a demand already barred by limitation. The duty demand was therefore liable to be set aside. Case-Laws Central Excise Sun, 15 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74365