https://www.taxtmi.com/caselaws?id=94339 A cess demand raised long after the relevant period was held time-barred because no wilful misstatement or suppression of facts was attributable to the assessee, and the Department was already aware of the non-payment. Section 13 of the Cotton Copra and Vegetable Oil Cess (Abolition) Act, 1987 preserved recovery of arrears but did not expressly override the limitation in Section 11A of the Central Excise Act, 1944, so the normal six-month period continued to apply. The demand was therefore not maintainable, and the appeal failed without any determination on the underlying leviability of the cess. en-us Tue, 29 Jul 1997 00:00:00 +0530 Mon, 21 Nov 2011 17:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94339 A cess demand raised long after the relevant period was held time-barred because no wilful misstatement or suppression of facts was attributable to the assessee, and the Department was already aware of the non-payment. Section 13 of the Cotton Copra and Vegetable Oil Cess (Abolition) Act, 1987 preserved recovery of arrears but did not expressly override the limitation in Section 11A of the Central Excise Act, 1944, so the normal six-month period continued to apply. The demand was therefore not maintainable, and the appeal failed without any determination on the underlying leviability of the cess. Case-Laws Central Excise Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94339