https://www.taxtmi.com/caselaws?id=93057 A CEGAT, Mumbai note on central excise limitation, alleged duty evasion, clerical record errors and penalty emphasises that a show cause notice issued beyond the normal six-month period must clearly invoke the extended period and disclose suppression or intent to evade duty. The Tribunal found the notice and record did not clearly establish intentional evasion, so the demand was treated as time-barred under Section 11A. It also accepted that quantity discrepancies in delivery challans and RG1 records could be clerical errors rather than suppression. On the penalty issue, the absence of clear justification for the amount led to the penalty being set aside. en-us Thu, 11 Nov 1999 00:00:00 +0530 Tue, 08 Nov 2011 10:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93057 A CEGAT, Mumbai note on central excise limitation, alleged duty evasion, clerical record errors and penalty emphasises that a show cause notice issued beyond the normal six-month period must clearly invoke the extended period and disclose suppression or intent to evade duty. The Tribunal found the notice and record did not clearly establish intentional evasion, so the demand was treated as time-barred under Section 11A. It also accepted that quantity discrepancies in delivery challans and RG1 records could be clerical errors rather than suppression. On the penalty issue, the absence of clear justification for the amount led to the penalty being set aside. Case-Laws Central Excise Thu, 11 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93057