https://www.taxtmi.com/caselaws?id=84460 The extended limitation period under the proviso to Section 11A of the Central Excises and Salt Act, 1944 applies only where the show cause notice specifically alleges and the record establishes fraud, collusion, wilful misstatement, suppression of facts, or similar intent to evade duty. Where the relevant facts were already available to the department through audit and visits, and there was no deliberate withholding of information by the assessee, mere omission or non-declaration was insufficient to justify extended limitation. The demand and penalty were therefore time-barred and could not survive. en-us Tue, 26 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84460 The extended limitation period under the proviso to Section 11A of the Central Excises and Salt Act, 1944 applies only where the show cause notice specifically alleges and the record establishes fraud, collusion, wilful misstatement, suppression of facts, or similar intent to evade duty. Where the relevant facts were already available to the department through audit and visits, and there was no deliberate withholding of information by the assessee, mere omission or non-declaration was insufficient to justify extended limitation. The demand and penalty were therefore time-barred and could not survive. Case-Laws Central Excise Tue, 26 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84460