https://www.taxtmi.com/caselaws?id=93173 Wrongful availing of an exemption without verifying the legal position can justify invocation of the extended period where the assessee failed to disclose its true duty liability and omitted the particulars required for the notifications. The record showed no timely application for a central excise licence and no basis to impose on the department a duty to inform the assessee of the change in law. Earlier payment of duty and the failure to furnish mandatory particulars were treated as significant, and the plea of absence of intent to evade duty was rejected. The extended period under the proviso to Section 11A(1) was held available, and the duty demand with penalty was upheld. en-us Wed, 08 Sep 1999 00:00:00 +0530 Tue, 08 Nov 2011 17:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93173 Wrongful availing of an exemption without verifying the legal position can justify invocation of the extended period where the assessee failed to disclose its true duty liability and omitted the particulars required for the notifications. The record showed no timely application for a central excise licence and no basis to impose on the department a duty to inform the assessee of the change in law. Earlier payment of duty and the failure to furnish mandatory particulars were treated as significant, and the plea of absence of intent to evade duty was rejected. The extended period under the proviso to Section 11A(1) was held available, and the duty demand with penalty was upheld. Case-Laws Central Excise Wed, 08 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93173