https://www.taxtmi.com/caselaws?id=153738 Extended limitation was not invocable where the record showed a bona fide belief that the goods were not dutiable and no positive suppression or deliberate withholding of information was established; the demand was therefore time-barred. Proceedings against FRP sections and related entities also could not survive because an earlier remand order had already held those items to be non-excisable, and that finding had not been shown to be challenged. On both issues, the adjudicating authority's dropping of the demand and related proceedings was sustained. en-us Wed, 09 Dec 2009 00:00:00 +0530 Mon, 29 Jul 2013 12:13:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153738 Extended limitation was not invocable where the record showed a bona fide belief that the goods were not dutiable and no positive suppression or deliberate withholding of information was established; the demand was therefore time-barred. Proceedings against FRP sections and related entities also could not survive because an earlier remand order had already held those items to be non-excisable, and that finding had not been shown to be challenged. On both issues, the adjudicating authority's dropping of the demand and related proceedings was sustained. Case-Laws Central Excise Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153738