https://www.taxtmi.com/caselaws?id=93785 Extended limitation under Central Excise law could not be invoked because the department failed to establish suppression of facts with intent to evade duty. The notice alleged concealment of the true source of inputs and the manner of procurement of documents, but the material on record did not support deliberate suppression. The reasoning also notes inconsistency between the departmental case in the show cause notice and the impugned order, and holds that the discrepancy relied upon was insufficient to justify extension of time. The demand was therefore treated as time-barred and the impugned order was set aside. en-us Wed, 26 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93785 Extended limitation under Central Excise law could not be invoked because the department failed to establish suppression of facts with intent to evade duty. The notice alleged concealment of the true source of inputs and the manner of procurement of documents, but the material on record did not support deliberate suppression. The reasoning also notes inconsistency between the departmental case in the show cause notice and the impugned order, and holds that the discrepancy relied upon was insufficient to justify extension of time. The demand was therefore treated as time-barred and the impugned order was set aside. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93785