https://www.taxtmi.com/caselaws?id=91575 Extended limitation under the proviso to section 11A requires a clear and specific allegation in the show cause notice of suppression of facts or wilful mis-statement with intent to evade duty. Where the notice only referred to continued availment of proforma credit and a wrong declaration, but omitted such an averment, the extended period could not be invoked. On that basis, the duty demand and penalty were unsustainable, and the dispute was decided in favour of the assessee without examination of the merits. en-us Fri, 24 Oct 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91575 Extended limitation under the proviso to section 11A requires a clear and specific allegation in the show cause notice of suppression of facts or wilful mis-statement with intent to evade duty. Where the notice only referred to continued availment of proforma credit and a wrong declaration, but omitted such an averment, the extended period could not be invoked. On that basis, the duty demand and penalty were unsustainable, and the dispute was decided in favour of the assessee without examination of the merits. Case-Laws Central Excise Fri, 24 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91575