https://www.taxtmi.com/caselaws?id=75146 The article examines when the extended limitation period may be invoked, stating that partial awareness of facts does not bar the notice if material details are still being ascertained. It also notes that a penalty notice is not invalid merely because the precise sub-clause is omitted, so long as the contraventions are clearly conveyed. On bona fide belief, the text records that the plea may fail where contract terms and existing authority put the party on notice, and alleged breach of natural justice is not established absent a request for joint hearing or shown prejudice. en-us Tue, 20 Jan 2009 00:00:00 +0530 Fri, 26 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75146 The article examines when the extended limitation period may be invoked, stating that partial awareness of facts does not bar the notice if material details are still being ascertained. It also notes that a penalty notice is not invalid merely because the precise sub-clause is omitted, so long as the contraventions are clearly conveyed. On bona fide belief, the text records that the plea may fail where contract terms and existing authority put the party on notice, and alleged breach of natural justice is not established absent a request for joint hearing or shown prejudice. Case-Laws Central Excise Tue, 20 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75146