https://www.taxtmi.com/caselaws?id=76174 Where proceedings were initiated only for penalties under sections 76 and 77 of the Finance Act, 1994, and the record contained no allegation of fraud, misrepresentation or suppression of facts with intent to evade payment, the demand could not be sustained on an extended limitation basis. In the absence of such allegations, the challenge to the finding that part of the demand was time-barred had no merit, and the order in favour of the assessee was upheld. en-us Fri, 20 Mar 2009 00:00:00 +0530 Sun, 13 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76174 Where proceedings were initiated only for penalties under sections 76 and 77 of the Finance Act, 1994, and the record contained no allegation of fraud, misrepresentation or suppression of facts with intent to evade payment, the demand could not be sustained on an extended limitation basis. In the absence of such allegations, the challenge to the finding that part of the demand was time-barred had no merit, and the order in favour of the assessee was upheld. Case-Laws Service Tax Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76174