https://www.taxtmi.com/caselaws?id=83943 Duty demands under Section 11A of the Central Excises and Salt Act are recoverable within six months, and the extended five-year period applies only where suppression, fraud, or similar misconduct is clearly established. The text also notes that a demand covering removals beyond the statutory maximum period is time-barred, and that mere allegations without specific evidence are insufficient to sustain extended limitation. On personal penalty, it states that a fresh notice cannot rest on a ground already dropped in an earlier notice, and any penalty imposed above the prescribed statutory maximum is unlawful. en-us Mon, 31 Oct 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83943 Duty demands under Section 11A of the Central Excises and Salt Act are recoverable within six months, and the extended five-year period applies only where suppression, fraud, or similar misconduct is clearly established. The text also notes that a demand covering removals beyond the statutory maximum period is time-barred, and that mere allegations without specific evidence are insufficient to sustain extended limitation. On personal penalty, it states that a fresh notice cannot rest on a ground already dropped in an earlier notice, and any penalty imposed above the prescribed statutory maximum is unlawful. Case-Laws Central Excise Mon, 31 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83943