https://www.taxtmi.com/caselaws?id=104907 The extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was not available because the notice and order did not establish wilful suppression of facts with intent to evade duty. The demand arose during a brief interval when exemption was withdrawn and then quickly restored, and the non-payment was attributed to ignorance of that temporary change. The long-standing exemption regime supported the assessee's bona fides, so the duty demand was held time-barred. en-us Tue, 25 Jun 2002 00:00:00 +0530 Thu, 01 Mar 2012 17:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104907 The extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was not available because the notice and order did not establish wilful suppression of facts with intent to evade duty. The demand arose during a brief interval when exemption was withdrawn and then quickly restored, and the non-payment was attributed to ignorance of that temporary change. The long-standing exemption regime supported the assessee's bona fides, so the duty demand was held time-barred. Case-Laws Central Excise Tue, 25 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104907