https://www.taxtmi.com/caselaws?id=110411 Extended limitation under Section 11A of the Central Excise Act cannot be invoked for captive-consumption duty demands unless the record shows suppression of facts or deliberate intent to evade duty. The assessee's declarations, supported by a Chartered Accountant's certificate, reflected adoption of a 10% profit margin, and the material did not establish mis-declaration or contumacious conduct. Because the goods were not sold, the assessee could not be said to know the actual profit that would have been earned. In the absence of clear findings of suppression or fraud, the extended period was unavailable and the demand was time-barred. en-us Fri, 05 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 16:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110411 Extended limitation under Section 11A of the Central Excise Act cannot be invoked for captive-consumption duty demands unless the record shows suppression of facts or deliberate intent to evade duty. The assessee's declarations, supported by a Chartered Accountant's certificate, reflected adoption of a 10% profit margin, and the material did not establish mis-declaration or contumacious conduct. Because the goods were not sold, the assessee could not be said to know the actual profit that would have been earned. In the absence of clear findings of suppression or fraud, the extended period was unavailable and the demand was time-barred. Case-Laws Central Excise Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110411