https://www.taxtmi.com/caselaws?id=94641 Extended limitation for central excise demand requires wilful suppression, fraud, collusion or misstatement with intent to evade duty. Where the goods were admittedly exempt and transferred between the manufacturer's units, but the record showed no material gain from concealment and the omission was treated as a bona fide error, the necessary element of intent to evade was absent. On that basis, the proviso to Section 11A(1) could not be invoked, and a demand raised beyond six months was time-barred. en-us Tue, 05 Oct 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94641 Extended limitation for central excise demand requires wilful suppression, fraud, collusion or misstatement with intent to evade duty. Where the goods were admittedly exempt and transferred between the manufacturer's units, but the record showed no material gain from concealment and the omission was treated as a bona fide error, the necessary element of intent to evade was absent. On that basis, the proviso to Section 11A(1) could not be invoked, and a demand raised beyond six months was time-barred. Case-Laws Central Excise Tue, 05 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94641