https://www.taxtmi.com/caselaws?id=74629 Extended limitation could not be invoked for central excise demand where the assessee had already filed a declaration disclosing the manufacturing process and the Department was aware of the relevant facts before the search and show cause notice; in the absence of suppression, misstatement, fraud or collusion, the demand was confined to the normal six-month period. Penalty was also unsustainable because a retrospective amendment to Rule 9(2) of the Central Excise Rules, 1944 could not be applied to penalise an earlier period, and the facts did not otherwise justify penalty. The balance demand and the penalty were set aside, with relief to the assessee. en-us Mon, 01 Oct 1984 00:00:00 +0530 Fri, 10 Jun 2011 10:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74629 Extended limitation could not be invoked for central excise demand where the assessee had already filed a declaration disclosing the manufacturing process and the Department was aware of the relevant facts before the search and show cause notice; in the absence of suppression, misstatement, fraud or collusion, the demand was confined to the normal six-month period. Penalty was also unsustainable because a retrospective amendment to Rule 9(2) of the Central Excise Rules, 1944 could not be applied to penalise an earlier period, and the facts did not otherwise justify penalty. The balance demand and the penalty were set aside, with relief to the assessee. Case-Laws Central Excise Mon, 01 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74629