https://www.taxtmi.com/caselaws?id=216611 A demand for alleged unaccounted consumption of inputs was held unsustainable because the notice was issued beyond the normal limitation period and contained no allegation of suppression or wilful misstatement. Section 11A of the Central Excise Act applied through the relevant credit rules, so the extended period could not be invoked without those pleaded facts. The record also did not establish clandestine removal of inputs, finished goods, or scrap. Relief could not be sustained on grounds not set out in the show cause notice, and the demand and penalty were set aside. en-us Mon, 13 Aug 2012 00:00:00 +0530 Fri, 07 Sep 2012 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216611 A demand for alleged unaccounted consumption of inputs was held unsustainable because the notice was issued beyond the normal limitation period and contained no allegation of suppression or wilful misstatement. Section 11A of the Central Excise Act applied through the relevant credit rules, so the extended period could not be invoked without those pleaded facts. The record also did not establish clandestine removal of inputs, finished goods, or scrap. Relief could not be sustained on grounds not set out in the show cause notice, and the demand and penalty were set aside. Case-Laws Central Excise Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216611