https://www.taxtmi.com/caselaws?id=94963 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked where the department, with reasonable diligence, could have verified the true position at the time of clearance. Although the goods were cleared on AR4A declarations describing them as sent under bond as deemed export, the declaration was misleading and there was no Central Excise exemption for goods said to be deemed exported. Even so, the department's delay in issuing notice after becoming aware of the facts defeated reliance on the extended period, so the demand could not be sustained on that basis. en-us Thu, 12 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 11:32:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94963 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked where the department, with reasonable diligence, could have verified the true position at the time of clearance. Although the goods were cleared on AR4A declarations describing them as sent under bond as deemed export, the declaration was misleading and there was no Central Excise exemption for goods said to be deemed exported. Even so, the department's delay in issuing notice after becoming aware of the facts defeated reliance on the extended period, so the demand could not be sustained on that basis. Case-Laws Central Excise Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94963