https://www.taxtmi.com/caselaws?id=74865 A duty demand barred by limitation under Section 11A of the Central Excises and Salt Act, 1944 cannot be sustained merely because the assessee paid it after the demand was raised. The demand covered duty for October 1980 to January 1981 but was issued only on 14-5-1982 without any allegation invoking the extended limitation period. Payment made in response to the demand was not voluntary and did not cure the defect of limitation or prevent the assessee from challenging the demand in appeal. The demand was therefore time-barred and unsustainable. en-us Thu, 16 Jul 1987 00:00:00 +0530 Mon, 13 Jun 2011 10:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74865 A duty demand barred by limitation under Section 11A of the Central Excises and Salt Act, 1944 cannot be sustained merely because the assessee paid it after the demand was raised. The demand covered duty for October 1980 to January 1981 but was issued only on 14-5-1982 without any allegation invoking the extended limitation period. Payment made in response to the demand was not voluntary and did not cure the defect of limitation or prevent the assessee from challenging the demand in appeal. The demand was therefore time-barred and unsustainable. Case-Laws Central Excise Thu, 16 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74865