https://www.taxtmi.com/caselaws?id=97748 The extended period of limitation cannot be invoked without affirmative evidence of suppression or deliberate misstatement, particularly where the same product and factual matrix were already known to the Department. Penalty under Section 11AC and interest under Section 11AB cannot be applied retrospectively to the disputed period unless the statute clearly authorises such application. Confiscation was held unwarranted on the stated facts, and the separate penalty under Rule 209A was unsustainable because the required ingredients were not met. The demand was therefore confined to the normal period, and the penal consequences were set aside, while marketability and excisability of the intermediate sheets were remitted for fresh determination. en-us Thu, 15 Feb 2001 00:00:00 +0530 Tue, 17 Jan 2012 18:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97748 The extended period of limitation cannot be invoked without affirmative evidence of suppression or deliberate misstatement, particularly where the same product and factual matrix were already known to the Department. Penalty under Section 11AC and interest under Section 11AB cannot be applied retrospectively to the disputed period unless the statute clearly authorises such application. Confiscation was held unwarranted on the stated facts, and the separate penalty under Rule 209A was unsustainable because the required ingredients were not met. The demand was therefore confined to the normal period, and the penal consequences were set aside, while marketability and excisability of the intermediate sheets were remitted for fresh determination. Case-Laws Central Excise Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97748