https://www.taxtmi.com/caselaws?id=154664 The extended period of limitation under Section 11A of the Central Excise Act was unavailable because the Department did not establish fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. The record showed multiple audits and correspondence disclosing the relevant manufacturing and duty-related particulars, and no clear, reasoned finding was recorded by the adjudicating authority or the Tribunal on the proviso's essential ingredients. Mere allegations in the show-cause notice were insufficient. The duty demand was therefore time-barred. en-us Tue, 24 Aug 2010 00:00:00 +0530 Fri, 26 Sep 2014 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154664 The extended period of limitation under Section 11A of the Central Excise Act was unavailable because the Department did not establish fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. The record showed multiple audits and correspondence disclosing the relevant manufacturing and duty-related particulars, and no clear, reasoned finding was recorded by the adjudicating authority or the Tribunal on the proviso's essential ingredients. Mere allegations in the show-cause notice were insufficient. The duty demand was therefore time-barred. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154664