https://www.taxtmi.com/caselaws?id=108388 Extended limitation under Section 11A(1) of the Central Excise Act requires a finding of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty; mere rule contravention is insufficient. As no finding of intent to evade was recorded, the larger limitation period was unavailable, rendering the demand time-barred and the penalty unsustainable. Excisability of transmission-tower structural materials depends on whether manufacture produces new, identifiable and marketable goods; marketability had not been examined. Enhancement of assessable value without disclosure of the underlying report or evidence of price-variation billing also breached natural justice. en-us Wed, 18 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108388 Extended limitation under Section 11A(1) of the Central Excise Act requires a finding of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty; mere rule contravention is insufficient. As no finding of intent to evade was recorded, the larger limitation period was unavailable, rendering the demand time-barred and the penalty unsustainable. Excisability of transmission-tower structural materials depends on whether manufacture produces new, identifiable and marketable goods; marketability had not been examined. Enhancement of assessable value without disclosure of the underlying report or evidence of price-variation billing also breached natural justice. Case-Laws Central Excise Wed, 18 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108388