https://www.taxtmi.com/caselaws?id=94413 The extended limitation period under the proviso to Section 11A was unavailable because the Department did not establish suppression of material facts or any intent to evade duty. The agreement, purchase orders, invoices, gate passes and RT-12 returns were already available to the Department, and the show cause notice itself referred to those records. On those facts, the longer limitation period could not be invoked, and the demand was held to be time-barred. en-us Tue, 18 May 1999 00:00:00 +0530 Tue, 22 Nov 2011 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94413 The extended limitation period under the proviso to Section 11A was unavailable because the Department did not establish suppression of material facts or any intent to evade duty. The agreement, purchase orders, invoices, gate passes and RT-12 returns were already available to the Department, and the show cause notice itself referred to those records. On those facts, the longer limitation period could not be invoked, and the demand was held to be time-barred. Case-Laws Central Excise Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94413