https://www.taxtmi.com/caselaws?id=74393 A demand for duty on recycled scrap arising during manufacture of castings was held time-barred because the notice alleged no fraud or deliberate suppression with intent to evade duty. The authorities were treated as aware of the manufacturing process and the emergence of scrap within the factory, and the assessee's conduct was consistent with a bona fide belief that no duty was payable. On those facts, the extended period under Rule 9(2) read with Section 11A of the Central Excise Act, 1944 could not be invoked, and the demand failed on limitation. en-us Mon, 30 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74393 A demand for duty on recycled scrap arising during manufacture of castings was held time-barred because the notice alleged no fraud or deliberate suppression with intent to evade duty. The authorities were treated as aware of the manufacturing process and the emergence of scrap within the factory, and the assessee's conduct was consistent with a bona fide belief that no duty was payable. On those facts, the extended period under Rule 9(2) read with Section 11A of the Central Excise Act, 1944 could not be invoked, and the demand failed on limitation. Case-Laws Central Excise Mon, 30 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74393