https://www.taxtmi.com/caselaws?id=100432 An excise demand was held unsustainable where the show cause notice did not specifically allege suppression or concealment of material facts, so the extended limitation period under the proviso to Section 11A could not be invoked. The authority could not go beyond the notice to sustain a time-barred demand. Clubbing of clearances of another unit was also rejected because the notice did not allege that unit to be a dummy unit and no notice was issued to that unit or its director on a clubbing basis. The duty demand and penalty were therefore set aside. en-us Wed, 26 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 15:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100432 An excise demand was held unsustainable where the show cause notice did not specifically allege suppression or concealment of material facts, so the extended limitation period under the proviso to Section 11A could not be invoked. The authority could not go beyond the notice to sustain a time-barred demand. Clubbing of clearances of another unit was also rejected because the notice did not allege that unit to be a dummy unit and no notice was issued to that unit or its director on a clubbing basis. The duty demand and penalty were therefore set aside. Case-Laws Central Excise Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100432