https://www.taxtmi.com/caselaws?id=151958 The extended limitation period under section 11A could not be invoked for duty demands relating to captive clearances made before March 2004, because the assessee had paid duty on intra-divisional clearances, filed monthly returns, and the department was already aware of the transactions. On the facts, the authorities accepted that there was no suppression of facts or mala fide intent to evade duty, and the valuation adopted could have been verified by the department earlier. The demand for the prior period was therefore held unsustainable, as knowledge of the clearances and absence of suppression barred reliance on the extended period. en-us Wed, 20 May 2009 00:00:00 +0530 Thu, 20 Jun 2013 12:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151958 The extended limitation period under section 11A could not be invoked for duty demands relating to captive clearances made before March 2004, because the assessee had paid duty on intra-divisional clearances, filed monthly returns, and the department was already aware of the transactions. On the facts, the authorities accepted that there was no suppression of facts or mala fide intent to evade duty, and the valuation adopted could have been verified by the department earlier. The demand for the prior period was therefore held unsustainable, as knowledge of the clearances and absence of suppression barred reliance on the extended period. Case-Laws Central Excise Wed, 20 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151958