https://www.taxtmi.com/caselaws?id=210130 Where a show cause notice expressly alleges suppression of facts and intent to evade duty, it is not to treat the notice as silent on the basis for invoking the extended period of limitation. The appellate authority must examine the actual allegations in the notice before concluding that the demand is time-barred. If the limitation finding rests on a mistaken assumption that no such ground was pleaded, that approach is unsustainable. The matter must then be decided afresh on merits rather than disposed of solely on limitation. en-us Wed, 20 Apr 2011 00:00:00 +0530 Wed, 28 Nov 2012 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210130 Where a show cause notice expressly alleges suppression of facts and intent to evade duty, it is not to treat the notice as silent on the basis for invoking the extended period of limitation. The appellate authority must examine the actual allegations in the notice before concluding that the demand is time-barred. If the limitation finding rests on a mistaken assumption that no such ground was pleaded, that approach is unsustainable. The matter must then be decided afresh on merits rather than disposed of solely on limitation. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210130