https://www.taxtmi.com/caselaws?id=77354 Invocation of the extended limitation period under the proviso to Section 11A(1) requires a specific allegation of fraud, collusion, wilful misstatement, suppression of facts, or contravention of law with intent to evade duty. A mere reference to clandestine manufacture, clearance, or alleged evasion is insufficient if the notice does not plead those essential ingredients expressly. On the facts noted, the notice lacked such averments, so the duty demand was time-barred and the consequential penalties on the assessee and its director were unsustainable. en-us Fri, 23 Oct 2009 00:00:00 +0530 Thu, 09 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77354 Invocation of the extended limitation period under the proviso to Section 11A(1) requires a specific allegation of fraud, collusion, wilful misstatement, suppression of facts, or contravention of law with intent to evade duty. A mere reference to clandestine manufacture, clearance, or alleged evasion is insufficient if the notice does not plead those essential ingredients expressly. On the facts noted, the notice lacked such averments, so the duty demand was time-barred and the consequential penalties on the assessee and its director were unsustainable. Case-Laws Central Excise Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77354