https://www.taxtmi.com/caselaws?id=82297 Extended limitation for excise duty under Section 11A requires the show cause notice and record to specifically establish fraud, collusion, wilful misstatement, suppression of facts, or similar conduct with intent to evade duty. Where the notice contains no such allegation, the classification lists were departmentally approved, and invoices and RT-12 returns were filed, an omission such as non-inclusion of transportation cost in raw material valuation is treated as an unintentional error rather than conscious suppression. On that basis, the demand for the period beyond the normal limitation was held time-barred and unavailable to the department. en-us Wed, 17 Feb 1993 00:00:00 +0530 Mon, 04 Jul 2011 12:02:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82297 Extended limitation for excise duty under Section 11A requires the show cause notice and record to specifically establish fraud, collusion, wilful misstatement, suppression of facts, or similar conduct with intent to evade duty. Where the notice contains no such allegation, the classification lists were departmentally approved, and invoices and RT-12 returns were filed, an omission such as non-inclusion of transportation cost in raw material valuation is treated as an unintentional error rather than conscious suppression. On that basis, the demand for the period beyond the normal limitation was held time-barred and unavailable to the department. Case-Laws Central Excise Wed, 17 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82297