https://www.taxtmi.com/caselaws?id=84555 The extended period of limitation under the proviso to Section 11A(1) could not be invoked where prior proceedings on the same facts and for the same period had already been dropped and the matter had earlier been decided in the assessee's favour. On those facts, the allegation of suppression was not sustainable, so the duty demand was time-barred and the penalty could not survive. The impugned order was set aside and relief was granted to the assessee. en-us Thu, 28 Sep 1995 00:00:00 +0530 Fri, 22 Jul 2011 16:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84555 The extended period of limitation under the proviso to Section 11A(1) could not be invoked where prior proceedings on the same facts and for the same period had already been dropped and the matter had earlier been decided in the assessee's favour. On those facts, the allegation of suppression was not sustainable, so the duty demand was time-barred and the penalty could not survive. The impugned order was set aside and relief was granted to the assessee. Case-Laws Central Excise Thu, 28 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84555