https://www.taxtmi.com/caselaws?id=87456 Extended limitation under Section 11A of the Central Excise Act could not be invoked where the notices did not allege suppression or wilful misstatement, or where the invoice records already disclosed the relevant price components and service charges. On those facts, the duty short payment was apparent from the documents and did not amount to suppression of facts. As a result, notices issued beyond the normal limitation period were not sustainable, and the limitation objection succeeded for the assessee. en-us Thu, 20 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87456 Extended limitation under Section 11A of the Central Excise Act could not be invoked where the notices did not allege suppression or wilful misstatement, or where the invoice records already disclosed the relevant price components and service charges. On those facts, the duty short payment was apparent from the documents and did not amount to suppression of facts. As a result, notices issued beyond the normal limitation period were not sustainable, and the limitation objection succeeded for the assessee. Case-Laws Central Excise Thu, 20 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87456