https://www.taxtmi.com/caselaws?id=109089 The extended limitation period under the Central Excise Act could not be invoked where the show cause notice failed to specify the particular commission or omission alleged to attract the proviso to section 11A(1). Although the notice referred to non-obtaining of a central excise licence and failure to maintain accounts and discharge duty, it did not clearly identify the precise ground on which extended limitation was sought, and the adjudication order also did not record any finding on limitation. The governing principle is that an assessee must receive clear notice of the exact allegation so the defence can be met effectively; on that basis, the demand was not sustainable on limitation. en-us Wed, 23 Jul 1997 00:00:00 +0530 Thu, 05 Apr 2012 17:59:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109089 The extended limitation period under the Central Excise Act could not be invoked where the show cause notice failed to specify the particular commission or omission alleged to attract the proviso to section 11A(1). Although the notice referred to non-obtaining of a central excise licence and failure to maintain accounts and discharge duty, it did not clearly identify the precise ground on which extended limitation was sought, and the adjudication order also did not record any finding on limitation. The governing principle is that an assessee must receive clear notice of the exact allegation so the defence can be met effectively; on that basis, the demand was not sustainable on limitation. Case-Laws Central Excise Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109089