https://www.taxtmi.com/caselaws?id=202125 The extended limitation period under Section 11A of the Central Excise Act could not be invoked on the basis of suppression where the sourcing agreement had been disclosed to the Department and the transactions were carried out in accordance with that agreement. The relevant agreement was already on record and within the Department's knowledge from March-April 1995, and the show cause notice did not allege receipt of consideration beyond what the agreement contemplated. In the absence of any factual basis to infer suppression, the extended period was unavailable. The show cause notice dated 27-3-2000 was therefore barred by limitation. en-us Fri, 26 Nov 2010 00:00:00 +0530 Fri, 19 Sep 2025 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202125 The extended limitation period under Section 11A of the Central Excise Act could not be invoked on the basis of suppression where the sourcing agreement had been disclosed to the Department and the transactions were carried out in accordance with that agreement. The relevant agreement was already on record and within the Department's knowledge from March-April 1995, and the show cause notice did not allege receipt of consideration beyond what the agreement contemplated. In the absence of any factual basis to infer suppression, the extended period was unavailable. The show cause notice dated 27-3-2000 was therefore barred by limitation. Case-Laws Central Excise Fri, 26 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202125