https://www.taxtmi.com/caselaws?id=81273 Limitation under Central Excise law controlled the duty demand because the earlier departmental letter did not function as a valid show cause notice: it did not require a proper reply and did not specify the duty demand in the required manner. The later notice also failed to allege suppression, fraud, wilful misstatement, or similar grounds needed for the extended limitation period. As only the normal period applied, the demand for older clearances was time-barred and could not be sustained. en-us Tue, 26 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81273 Limitation under Central Excise law controlled the duty demand because the earlier departmental letter did not function as a valid show cause notice: it did not require a proper reply and did not specify the duty demand in the required manner. The later notice also failed to allege suppression, fraud, wilful misstatement, or similar grounds needed for the extended limitation period. As only the normal period applied, the demand for older clearances was time-barred and could not be sustained. Case-Laws Central Excise Tue, 26 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81273