https://www.taxtmi.com/caselaws?id=221860 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked where the assessee had disclosed the clearances to the jurisdictional range superintendent and the goods were cleared at nil duty under an exemption notification against purchaser certificates for R&D use. On these facts, the record did not support fraud, wilful misstatement, suppression of facts, or similar conduct required to extend limitation, so the duty demand was held time-barred. en-us Tue, 17 Jul 2012 00:00:00 +0530 Wed, 03 Apr 2013 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221860 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked where the assessee had disclosed the clearances to the jurisdictional range superintendent and the goods were cleared at nil duty under an exemption notification against purchaser certificates for R&D use. On these facts, the record did not support fraud, wilful misstatement, suppression of facts, or similar conduct required to extend limitation, so the duty demand was held time-barred. Case-Laws Central Excise Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221860