https://www.taxtmi.com/caselaws?id=90828 Duty-paid inputs cleared under prescribed excise procedure, supported by classification lists, RT-12 returns and duty-paying documents, did not show clandestine removal or misdeclaration. On those facts, the Tribunal noted that no suppression of facts with wilful intent was established, so the extended period of limitation could not be invoked. Because the show cause notice was issued beyond the normal limitation period, the demand was treated as time-barred and the related penalty could not survive. en-us Tue, 05 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90828 Duty-paid inputs cleared under prescribed excise procedure, supported by classification lists, RT-12 returns and duty-paying documents, did not show clandestine removal or misdeclaration. On those facts, the Tribunal noted that no suppression of facts with wilful intent was established, so the extended period of limitation could not be invoked. Because the show cause notice was issued beyond the normal limitation period, the demand was treated as time-barred and the related penalty could not survive. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90828