https://www.taxtmi.com/caselaws?id=75055 The extended limitation period under the proviso to Section 11A of the Central Excise Act applies only when non-levy or short-levy is proved to arise from fraud, collusion, wilful misstatement, suppression of facts, or other intent to evade duty. Mere non-registration or non-payment is insufficient where there is bona fide doubt on duty liability, including conflicting judicial views on whether crushing stones amounts to manufacture. The extended period was therefore not invocable. Duty, however, remained recoverable for the normal six-month period preceding the show cause notice, so the demand was sustained only to that extent. en-us Thu, 29 Jan 2009 00:00:00 +0530 Fri, 19 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75055 The extended limitation period under the proviso to Section 11A of the Central Excise Act applies only when non-levy or short-levy is proved to arise from fraud, collusion, wilful misstatement, suppression of facts, or other intent to evade duty. Mere non-registration or non-payment is insufficient where there is bona fide doubt on duty liability, including conflicting judicial views on whether crushing stones amounts to manufacture. The extended period was therefore not invocable. Duty, however, remained recoverable for the normal six-month period preceding the show cause notice, so the demand was sustained only to that extent. Case-Laws Central Excise Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75055