https://www.taxtmi.com/caselaws?id=205618 Extended limitation for recovery of duty could not be invoked merely because the assessee had not obtained a licence or filed declarations. CESTAT held that section 11A(1) requires positive fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. As the record showed no such deliberate suppression or misdeclaration, and the show cause notice was issued beyond the normal period, the demand was time-barred. The appeal succeeded on limitation and the impugned order was set aside. en-us Wed, 06 Apr 2011 00:00:00 +0530 Wed, 14 Sep 2011 22:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205618 Extended limitation for recovery of duty could not be invoked merely because the assessee had not obtained a licence or filed declarations. CESTAT held that section 11A(1) requires positive fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. As the record showed no such deliberate suppression or misdeclaration, and the show cause notice was issued beyond the normal period, the demand was time-barred. The appeal succeeded on limitation and the impugned order was set aside. Case-Laws Central Excise Wed, 06 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205618