https://www.taxtmi.com/caselaws?id=96331 Extended period of limitation under the proviso to Section 11A(1) was held unavailable where the goods were described in the classification list as drive shafts for industrial fans, the department was aware of their nature, and an earlier tribunal view supported treatment of similar goods as fan parts. These circumstances established the assessee's bona fide belief and negatived any intention to evade duty, which is necessary for invoking the extended limitation period. The demand was therefore barred by limitation. en-us Wed, 21 Mar 2001 00:00:00 +0530 Tue, 20 Dec 2011 18:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96331 Extended period of limitation under the proviso to Section 11A(1) was held unavailable where the goods were described in the classification list as drive shafts for industrial fans, the department was aware of their nature, and an earlier tribunal view supported treatment of similar goods as fan parts. These circumstances established the assessee's bona fide belief and negatived any intention to evade duty, which is necessary for invoking the extended limitation period. The demand was therefore barred by limitation. Case-Laws Central Excise Wed, 21 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96331