https://www.taxtmi.com/caselaws?id=87067 CEGAT held that the extended limitation period under the proviso to Section 11A(1) was not available on the facts, so the central excise duty demand could not survive beyond the normal limitation period. As the show cause notice was issued after the relevant period and the prior factual findings in the appellants' own case applied, the demand was time-barred and set aside. The penalty, being consequential to the demand, was also set aside. en-us Fri, 01 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87067 CEGAT held that the extended limitation period under the proviso to Section 11A(1) was not available on the facts, so the central excise duty demand could not survive beyond the normal limitation period. As the show cause notice was issued after the relevant period and the prior factual findings in the appellants' own case applied, the demand was time-barred and set aside. The penalty, being consequential to the demand, was also set aside. Case-Laws Central Excise Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87067