https://www.taxtmi.com/caselaws?id=108134 The extended period of limitation could not be invoked where the Revenue relied on the same disclosed material already in its possession and produced no fresh evidence of suppression, wilful misstatement, or intent to evade duty. Records such as RT-12 returns and gate passes were available to the department, so the demand was barred by time. Once the duty demand was time-barred, no independent basis remained for penalty, and the penal action also failed. The duty demand and penalty were therefore annulled. en-us Mon, 15 Mar 1999 00:00:00 +0530 Fri, 30 Mar 2012 12:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108134 The extended period of limitation could not be invoked where the Revenue relied on the same disclosed material already in its possession and produced no fresh evidence of suppression, wilful misstatement, or intent to evade duty. Records such as RT-12 returns and gate passes were available to the department, so the demand was barred by time. Once the duty demand was time-barred, no independent basis remained for penalty, and the penal action also failed. The duty demand and penalty were therefore annulled. Case-Laws Central Excise Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108134