https://www.taxtmi.com/caselaws?id=87843 Prior intimation to the department and approval of the ground plan for erection of a steel tank defeated the allegation of clandestine construction. On that factual basis, the extended period of limitation under the proviso to Section 11A and the corresponding rule provision was unavailable, so the duty demand and penalty could not be sustained. The demand and penalty were therefore set aside without examination of the merits. en-us Wed, 12 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87843 Prior intimation to the department and approval of the ground plan for erection of a steel tank defeated the allegation of clandestine construction. On that factual basis, the extended period of limitation under the proviso to Section 11A and the corresponding rule provision was unavailable, so the duty demand and penalty could not be sustained. The demand and penalty were therefore set aside without examination of the merits. Case-Laws Central Excise Wed, 12 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87843