https://www.taxtmi.com/caselaws?id=94387 Extended limitation under Section 11A was not available because the classification lists, RT-12 returns and gate passes had been regularly filed and scrutinised, showing departmental awareness of the clearances and the nature of the goods. In the absence of wilful suppression of facts or intent to evade duty, the longer limitation period could not be invoked, and the demand founded on that period was time-barred. As the demand itself failed on limitation, the penalty under Rule 173Q(1) could not survive and was unsustainable. en-us Tue, 05 Jan 1999 00:00:00 +0530 Tue, 22 Nov 2011 11:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94387 Extended limitation under Section 11A was not available because the classification lists, RT-12 returns and gate passes had been regularly filed and scrutinised, showing departmental awareness of the clearances and the nature of the goods. In the absence of wilful suppression of facts or intent to evade duty, the longer limitation period could not be invoked, and the demand founded on that period was time-barred. As the demand itself failed on limitation, the penalty under Rule 173Q(1) could not survive and was unsustainable. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94387