https://www.taxtmi.com/caselaws?id=86923 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 was unavailable where the department had long known of the assessee's method of filing separate price lists and assessing goods on that basis, and an earlier audit objection had already been raised and disputed. A later objection was followed by a show cause notice after more than one year and five months, with no explanation for the delay. On these facts, there was no material to infer deliberate suppression, wilful misdeclaration, or intent to evade duty, and the assessee's conduct was treated as bona fide; the notice was therefore time-barred. en-us Wed, 30 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 14:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86923 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 was unavailable where the department had long known of the assessee's method of filing separate price lists and assessing goods on that basis, and an earlier audit objection had already been raised and disputed. A later objection was followed by a show cause notice after more than one year and five months, with no explanation for the delay. On these facts, there was no material to infer deliberate suppression, wilful misdeclaration, or intent to evade duty, and the assessee's conduct was treated as bona fide; the notice was therefore time-barred. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86923