https://www.taxtmi.com/caselaws?id=120255 Extended limitation under excise law could not be invoked where the assessee had informed the revenue that goods were not available after manufacturing stopped, and the department failed to establish the manner of alleged clandestine removal or any intent to evade duty. In the absence of material showing suppression with mens rea, the longer limitation period was unavailable. The consequential demand for duty, interest and penalty therefore could not survive and was set aside. en-us Wed, 05 Oct 2005 00:00:00 +0530 Wed, 18 Jul 2012 10:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120255 Extended limitation under excise law could not be invoked where the assessee had informed the revenue that goods were not available after manufacturing stopped, and the department failed to establish the manner of alleged clandestine removal or any intent to evade duty. In the absence of material showing suppression with mens rea, the longer limitation period was unavailable. The consequential demand for duty, interest and penalty therefore could not survive and was set aside. Case-Laws Central Excise Wed, 05 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120255