https://www.taxtmi.com/caselaws?id=86927 Extended limitation under section 11A was unavailable because the show-cause notice did not specifically allege suppression of facts, fraud, collusion, or wilful misstatement, and it did not invoke the proviso to justify the longer period. On that basis, the demand was treated as time-barred. The Tribunal also declined to refer a question on a limitation issue already settled by the Supreme Court, holding that no referable question of law survived. en-us Fri, 01 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 14:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86927 Extended limitation under section 11A was unavailable because the show-cause notice did not specifically allege suppression of facts, fraud, collusion, or wilful misstatement, and it did not invoke the proviso to justify the longer period. On that basis, the demand was treated as time-barred. The Tribunal also declined to refer a question on a limitation issue already settled by the Supreme Court, holding that no referable question of law survived. Case-Laws Central Excise Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86927