https://www.taxtmi.com/caselaws?id=88052 The extended limitation period under the excise provision could not be invoked where the show cause notice was confined to duty computation and contained no allegation of suppression, wilful misstatement, fraud, or intent to evade duty. An incorrect method of duty calculation, by itself, did not satisfy the statutory conditions for the longer limitation period, so the demand was unsustainable and the impugned order was set aside. en-us Tue, 18 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88052 The extended limitation period under the excise provision could not be invoked where the show cause notice was confined to duty computation and contained no allegation of suppression, wilful misstatement, fraud, or intent to evade duty. An incorrect method of duty calculation, by itself, did not satisfy the statutory conditions for the longer limitation period, so the demand was unsustainable and the impugned order was set aside. Case-Laws Central Excise Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88052