https://www.taxtmi.com/caselaws?id=80004 A peremptory direction to pay duty is not a valid show cause notice because it does not call upon the assessee to answer the case or defend itself. Where the proper notice was issued only after the limitation period had expired, the duty demand was barred by limitation. An incorrect classification declaration, without a charge of wrong or incomplete description or other suppression of facts, does not by itself justify invocation of the extended period; classification remains the function of the assessing officer. The extended limitation period was therefore unavailable. en-us Mon, 31 Aug 1987 00:00:00 +0530 Mon, 13 Jun 2011 18:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80004 A peremptory direction to pay duty is not a valid show cause notice because it does not call upon the assessee to answer the case or defend itself. Where the proper notice was issued only after the limitation period had expired, the duty demand was barred by limitation. An incorrect classification declaration, without a charge of wrong or incomplete description or other suppression of facts, does not by itself justify invocation of the extended period; classification remains the function of the assessing officer. The extended limitation period was therefore unavailable. Case-Laws Central Excise Mon, 31 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80004