https://www.taxtmi.com/caselaws?id=115313 Extended-period excise demand under Section 11A cannot survive beyond five years from the relevant date, and where periodic returns were due, that date is the last date for filing the return. On the stated facts, a 2003 show cause notice could sustain demand only for the limited period June 1998 to December 1998, not for the earlier or later period. Once the assessee disclosed clearances to the department, suppression could not be presumed for the subsequent period on the basis of earlier conduct. Personal penalty was also not made out against the authorised signatory, who was only a Deputy Manager in stores, so the penalty was deleted. en-us Fri, 11 Mar 2005 00:00:00 +0530 Fri, 25 May 2012 18:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115313 Extended-period excise demand under Section 11A cannot survive beyond five years from the relevant date, and where periodic returns were due, that date is the last date for filing the return. On the stated facts, a 2003 show cause notice could sustain demand only for the limited period June 1998 to December 1998, not for the earlier or later period. Once the assessee disclosed clearances to the department, suppression could not be presumed for the subsequent period on the basis of earlier conduct. Personal penalty was also not made out against the authorised signatory, who was only a Deputy Manager in stores, so the penalty was deleted. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115313