https://www.taxtmi.com/caselaws?id=117477 Extended limitation could not be invoked where the department was already aware of the material facts, relevant documents had been furnished, and no reliable basis existed to allege deliberate suppression with intent to evade duty. A demand sustained on a tariff heading different from the one proposed in the show cause notice was impermissible because it introduced a new case without notice. Once the duty demands failed on limitation and jurisdictional grounds, the connected penalties and interest also fell, as they were purely consequential. en-us Fri, 24 Feb 2006 00:00:00 +0530 Thu, 28 Mar 2024 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117477 Extended limitation could not be invoked where the department was already aware of the material facts, relevant documents had been furnished, and no reliable basis existed to allege deliberate suppression with intent to evade duty. A demand sustained on a tariff heading different from the one proposed in the show cause notice was impermissible because it introduced a new case without notice. Once the duty demands failed on limitation and jurisdictional grounds, the connected penalties and interest also fell, as they were purely consequential. Case-Laws Central Excise Fri, 24 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117477