https://www.taxtmi.com/caselaws?id=90464 An excise demand cannot be sustained where the adjudicating authority denies exemption on a notification or ground not stated in the show cause notice, because the assessee must be put on notice of the precise basis of liability. The extended limitation period is unavailable without proof of suppression of facts with intent to evade duty; on the stated facts, no such suppression was shown, so the demand could operate only within the normal limitation period and was time-barred beyond six months. en-us Thu, 05 Mar 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90464 An excise demand cannot be sustained where the adjudicating authority denies exemption on a notification or ground not stated in the show cause notice, because the assessee must be put on notice of the precise basis of liability. The extended limitation period is unavailable without proof of suppression of facts with intent to evade duty; on the stated facts, no such suppression was shown, so the demand could operate only within the normal limitation period and was time-barred beyond six months. Case-Laws Central Excise Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90464