https://www.taxtmi.com/caselaws?id=204066 Extended limitation under central excise law applies only where the Department proves suppression of facts, wilful misstatement, fraud, or collusion with intent to evade duty. Where the assessee has filed statutory declarations, disclosed project particulars, and supported a request for duty-free clearances, and the Department does not show that the declarations were false or rejected, the proviso to the limitation provision cannot be invoked. On those facts, the demand was time-barred and the penalty could not survive. en-us Wed, 01 Dec 2010 00:00:00 +0530 Sat, 25 Jun 2011 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204066 Extended limitation under central excise law applies only where the Department proves suppression of facts, wilful misstatement, fraud, or collusion with intent to evade duty. Where the assessee has filed statutory declarations, disclosed project particulars, and supported a request for duty-free clearances, and the Department does not show that the declarations were false or rejected, the proviso to the limitation provision cannot be invoked. On those facts, the demand was time-barred and the penalty could not survive. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204066