https://www.taxtmi.com/caselaws?id=207281 Extended limitation under central excise law can be invoked only on proof of fraud, collusion, wilful misstatement, suppression of facts, or other conduct intended to evade duty. Where goods were cleared on the basis of a declaration and a naval certificate claiming exemption, and no wilful intent was established, mere misdeclaration was insufficient to justify the extended period. On those facts, the notice was time-barred and the demand, interest, and penalty could not be sustained. en-us Thu, 08 Sep 2011 00:00:00 +0530 Mon, 28 Nov 2011 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207281 Extended limitation under central excise law can be invoked only on proof of fraud, collusion, wilful misstatement, suppression of facts, or other conduct intended to evade duty. Where goods were cleared on the basis of a declaration and a naval certificate claiming exemption, and no wilful intent was established, mere misdeclaration was insufficient to justify the extended period. On those facts, the notice was time-barred and the demand, interest, and penalty could not be sustained. Case-Laws Central Excise Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207281