https://www.taxtmi.com/caselaws?id=94382 The extended limitation period under Section 11A was unavailable because the show cause notice contained no specific allegation of suppression of facts, misdeclaration, or clandestine removal, and mala fide intent to evade duty was not established on the record. The bond relied on by the Revenue was not produced, and the alleged bond under Notification No. 13/81-Cus. could not be traced. In the absence of material to disturb the finding on limitation, the demand was held time-barred and the Revenue's challenge failed. en-us Fri, 13 Nov 1998 00:00:00 +0530 Tue, 22 Nov 2011 11:04:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94382 The extended limitation period under Section 11A was unavailable because the show cause notice contained no specific allegation of suppression of facts, misdeclaration, or clandestine removal, and mala fide intent to evade duty was not established on the record. The bond relied on by the Revenue was not produced, and the alleged bond under Notification No. 13/81-Cus. could not be traced. In the absence of material to disturb the finding on limitation, the demand was held time-barred and the Revenue's challenge failed. Case-Laws Central Excise Fri, 13 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94382