https://www.taxtmi.com/caselaws?id=88974 The extended limitation period under excise law could not be invoked because there was no proof that the assessee suppressed facts or made a wilful misstatement. The assessee, a job worker, had received inputs on duty-paying documents and filed the required declaration, and the record did not show knowledge that the inputs were imported under DEEC or that the declaration format required disclosure of their source. On that basis, the demand was treated as time-barred. As the irregularity was procedural and there was no mala fide or intent to evade duty, penalty and confiscation of the seized goods were also not sustainable. en-us Fri, 28 Nov 1997 00:00:00 +0530 Sat, 01 Oct 2011 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88974 The extended limitation period under excise law could not be invoked because there was no proof that the assessee suppressed facts or made a wilful misstatement. The assessee, a job worker, had received inputs on duty-paying documents and filed the required declaration, and the record did not show knowledge that the inputs were imported under DEEC or that the declaration format required disclosure of their source. On that basis, the demand was treated as time-barred. As the irregularity was procedural and there was no mala fide or intent to evade duty, penalty and confiscation of the seized goods were also not sustainable. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88974