https://www.taxtmi.com/caselaws?id=98760 The extended limitation period for duty demand under the proviso to Section 11A(1) was not available because the assessee's conduct did not amount to suppression. Although Notification No. 175/86 stood suspended during the relevant period by Notification No. 202/86, the assessee continued paying duty as if the exemption applied, and the department assessed the RT-12 return without raising any objection to the short payment. On these facts, the demand had to be raised within the normal limitation period, and the proposed demand was barred by limitation. en-us Thu, 26 Aug 1999 00:00:00 +0530 Sat, 21 Jan 2012 18:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98760 The extended limitation period for duty demand under the proviso to Section 11A(1) was not available because the assessee's conduct did not amount to suppression. Although Notification No. 175/86 stood suspended during the relevant period by Notification No. 202/86, the assessee continued paying duty as if the exemption applied, and the department assessed the RT-12 return without raising any objection to the short payment. On these facts, the demand had to be raised within the normal limitation period, and the proposed demand was barred by limitation. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98760