https://www.taxtmi.com/caselaws?id=94705 Duty levied under Rule 196 of the Central Excise Rules remains subject to the limitation period in Section 11A of the Central Excises and Salt Act, 1944. The normal six-month period applies unless the department can validly invoke the extended period on grounds such as fraud, collusion, wilful misstatement, suppression of facts or similar conduct. A demand raised beyond the permissible period is time-barred to that extent, and only the demand falling within limitation can be sustained. The matter may then be remitted for recomputation of duty liability within the admissible period, with any penalty adjusted accordingly. en-us Wed, 15 Mar 2000 00:00:00 +0530 Sat, 03 Dec 2011 11:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94705 Duty levied under Rule 196 of the Central Excise Rules remains subject to the limitation period in Section 11A of the Central Excises and Salt Act, 1944. The normal six-month period applies unless the department can validly invoke the extended period on grounds such as fraud, collusion, wilful misstatement, suppression of facts or similar conduct. A demand raised beyond the permissible period is time-barred to that extent, and only the demand falling within limitation can be sustained. The matter may then be remitted for recomputation of duty liability within the admissible period, with any penalty adjusted accordingly. Case-Laws Central Excise Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94705