https://www.taxtmi.com/caselaws?id=114988 The extended period of limitation under the proviso to Section 11A of the Central Excise Act was held unavailable where the record showed no deliberate suppression, wilful misstatement, fraud, or intent to evade duty. The assessee paid duty after the departmental officers pointed out the position, and the Department was already aware of the clearances but delayed issuing the show cause notice. On that material, the demand was confined to the normal period, and the Revenue's challenge failed. en-us Fri, 30 Jul 2004 00:00:00 +0530 Tue, 22 May 2012 17:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114988 The extended period of limitation under the proviso to Section 11A of the Central Excise Act was held unavailable where the record showed no deliberate suppression, wilful misstatement, fraud, or intent to evade duty. The assessee paid duty after the departmental officers pointed out the position, and the Department was already aware of the clearances but delayed issuing the show cause notice. On that material, the demand was confined to the normal period, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 30 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114988