https://www.taxtmi.com/caselaws?id=105092 Extended limitation under the proviso to Section 11A was not available where the departmental appeal did not displace the finding that the assessee had informed the department of the procedure followed. Allegations of intent to evade duty and non-compliance with Rule 173H were insufficient on their own, because intent is only one ingredient for invoking the extended period. The appeal also failed to identify any specific material wrongly relied upon or any particular matter ignored by the adjudicating authority. A bare assertion that all grounds in the show cause notice should have been considered was not enough under Section 35B, so no interference with the order dropping the proceedings was warranted. en-us Thu, 18 Feb 1999 00:00:00 +0530 Fri, 02 Mar 2012 14:43:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105092 Extended limitation under the proviso to Section 11A was not available where the departmental appeal did not displace the finding that the assessee had informed the department of the procedure followed. Allegations of intent to evade duty and non-compliance with Rule 173H were insufficient on their own, because intent is only one ingredient for invoking the extended period. The appeal also failed to identify any specific material wrongly relied upon or any particular matter ignored by the adjudicating authority. A bare assertion that all grounds in the show cause notice should have been considered was not enough under Section 35B, so no interference with the order dropping the proceedings was warranted. Case-Laws Central Excise Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105092