https://www.taxtmi.com/caselaws?id=80130 Exports made openly under bond, with Central Excise authorities supervising examination and clearance, did not amount to fraud, suppression, or wilful misstatement. On those facts, the longer limitation period for duty demand could not be invoked, because the record showed no deliberate concealment or conscious evasion; the absence of penalty was consistent with that conclusion. The normal six months' limitation therefore applied, and demands raised beyond that period were time-barred. The assessee succeeded on limitation. en-us Tue, 09 Feb 1988 00:00:00 +0530 Tue, 14 Jun 2011 18:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80130 Exports made openly under bond, with Central Excise authorities supervising examination and clearance, did not amount to fraud, suppression, or wilful misstatement. On those facts, the longer limitation period for duty demand could not be invoked, because the record showed no deliberate concealment or conscious evasion; the absence of penalty was consistent with that conclusion. The normal six months' limitation therefore applied, and demands raised beyond that period were time-barred. The assessee succeeded on limitation. Case-Laws Central Excise Tue, 09 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80130