https://www.taxtmi.com/caselaws?id=83153 Extended limitation for recovery and penalty was not available where the assessee's practice was covered by a Section 11C notification and earlier Tribunal rulings supported a bona fide belief that duty was not intended to apply for the longer period. On that basis, wilful misdeclaration or suppression of facts was not established for invoking the extended period, and the related allegation failed. Demands otherwise raised within the normal limitation period were preserved and remained payable. en-us Mon, 06 Jul 1992 00:00:00 +0530 Mon, 11 Jul 2011 13:15:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83153 Extended limitation for recovery and penalty was not available where the assessee's practice was covered by a Section 11C notification and earlier Tribunal rulings supported a bona fide belief that duty was not intended to apply for the longer period. On that basis, wilful misdeclaration or suppression of facts was not established for invoking the extended period, and the related allegation failed. Demands otherwise raised within the normal limitation period were preserved and remained payable. Case-Laws Central Excise Mon, 06 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83153