https://www.taxtmi.com/caselaws?id=119394 The appellants were not liable to pre-deposit a certain amount and penalty as the Show Cause Notice was issued beyond the one-year period without any allegation of suppression of facts. The duty payable was found to be reduced by the time of clearance from the Embassy, and the department's failure to take action or inform the appellants to pay the balance of the duty led to the time bar applying. The extended period of limitation could not be invoked without suppression of facts or intentional evasion, resulting in the time-bar being upheld due to the absence of fraud or suppression in this case. en-us Mon, 16 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 17:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119394 The appellants were not liable to pre-deposit a certain amount and penalty as the Show Cause Notice was issued beyond the one-year period without any allegation of suppression of facts. The duty payable was found to be reduced by the time of clearance from the Embassy, and the department's failure to take action or inform the appellants to pay the balance of the duty led to the time bar applying. The extended period of limitation could not be invoked without suppression of facts or intentional evasion, resulting in the time-bar being upheld due to the absence of fraud or suppression in this case. Case-Laws Central Excise Mon, 16 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119394