https://www.taxtmi.com/caselaws?id=83349 Extended limitation for excise duty cannot be invoked merely because duty was not paid where the assessee acted under a bona fide belief based on divergent judicial views and there is no proof of deliberate suppression with intent to evade duty. The Tribunal noted that crushing limestone had already been treated as manufacture attracting duty, so the surviving issue was limitation. As the legal position on manufacture was conflicting, the assessee's belief that no duty was payable was held bona fide, and suppression with intent to evade was not established. The demand was therefore confined to the normal six-month period. en-us Tue, 28 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 18:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83349 Extended limitation for excise duty cannot be invoked merely because duty was not paid where the assessee acted under a bona fide belief based on divergent judicial views and there is no proof of deliberate suppression with intent to evade duty. The Tribunal noted that crushing limestone had already been treated as manufacture attracting duty, so the surviving issue was limitation. As the legal position on manufacture was conflicting, the assessee's belief that no duty was payable was held bona fide, and suppression with intent to evade was not established. The demand was therefore confined to the normal six-month period. Case-Laws Central Excise Tue, 28 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83349