https://www.taxtmi.com/caselaws?id=87644 Duty-related particulars disclosed in statutory RT-12 returns, including exempted and dutiable clearances, put the department on notice of the manufacture and removals, and the officer was expected to verify the exemption claim when the returns were approved. As the notice was issued about two years later and the record showed no clandestine removal, suppression of facts, misstatement, or mala fide conduct, the extended limitation under Section 11A of the Central Excise Act, 1944 could not be invoked. The demand was therefore time-barred and the Revenue could not rely on the longer limitation period. en-us Fri, 21 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 14:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87644 Duty-related particulars disclosed in statutory RT-12 returns, including exempted and dutiable clearances, put the department on notice of the manufacture and removals, and the officer was expected to verify the exemption claim when the returns were approved. As the notice was issued about two years later and the record showed no clandestine removal, suppression of facts, misstatement, or mala fide conduct, the extended limitation under Section 11A of the Central Excise Act, 1944 could not be invoked. The demand was therefore time-barred and the Revenue could not rely on the longer limitation period. Case-Laws Central Excise Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87644