https://www.taxtmi.com/caselaws?id=80485 A duty demand was unsustainable where the show cause notice did not propose recovery of duty and was issued beyond the Section 11A limitation period; endorsements on RT-12 returns did not cure the defect or extend time. Penalty under Rule 173Q also failed because the record did not show suppression, fraud, or deliberate contravention with intent to evade duty. The notice therefore could not support either the duty demand or the penalty. en-us Thu, 11 Jan 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80485 A duty demand was unsustainable where the show cause notice did not propose recovery of duty and was issued beyond the Section 11A limitation period; endorsements on RT-12 returns did not cure the defect or extend time. Penalty under Rule 173Q also failed because the record did not show suppression, fraud, or deliberate contravention with intent to evade duty. The notice therefore could not support either the duty demand or the penalty. Case-Laws Central Excise Thu, 11 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80485