https://www.taxtmi.com/caselaws?id=86675 Under excise law, a transfer of pending proceedings under Section 8 of the Central Excise (Amendment) Act, 1985 did not bar the Collector or Additional Collector from issuing a fresh show cause notice. For limitation, the extended period under the proviso to Section 11A required suppression of facts with intent to evade duty; that element was not established where clearances moved from one factory of the same manufacturer to another and the available exemption procedure under Notification No. 118/75 and Chapter X applied. Mere use of an incorrect notification or valuation basis was insufficient. The demand was therefore time-barred. en-us Tue, 22 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86675 Under excise law, a transfer of pending proceedings under Section 8 of the Central Excise (Amendment) Act, 1985 did not bar the Collector or Additional Collector from issuing a fresh show cause notice. For limitation, the extended period under the proviso to Section 11A required suppression of facts with intent to evade duty; that element was not established where clearances moved from one factory of the same manufacturer to another and the available exemption procedure under Notification No. 118/75 and Chapter X applied. Mere use of an incorrect notification or valuation basis was insufficient. The demand was therefore time-barred. Case-Laws Central Excise Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86675