https://www.taxtmi.com/caselaws?id=78094 Invocation of the extended limitation period under section 11A of the Central Excise Act required proof of fraud, collusion, wilful misstatement, suppression of facts, or similar conduct with intent to evade duty. Where the assessee had sought departmental clarification and the duty liability on oxygen lancing pipes remained genuinely debatable, mere non-payment in a contested situation did not amount to suppression or wilful misstatement. The extended period was therefore wrongly invoked, and the demand and penalty could not survive on that basis; the Tribunal's orders were set aside. en-us Fri, 19 Feb 2010 00:00:00 +0530 Sat, 30 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78094 Invocation of the extended limitation period under section 11A of the Central Excise Act required proof of fraud, collusion, wilful misstatement, suppression of facts, or similar conduct with intent to evade duty. Where the assessee had sought departmental clarification and the duty liability on oxygen lancing pipes remained genuinely debatable, mere non-payment in a contested situation did not amount to suppression or wilful misstatement. The extended period was therefore wrongly invoked, and the demand and penalty could not survive on that basis; the Tribunal's orders were set aside. Case-Laws Central Excise Fri, 19 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78094