https://www.taxtmi.com/caselaws?id=222105 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 applies only when fraud, collusion, wilful misstatement or suppression is attributable to the person from whom recovery is sought or that person's agent. Where the exporter was found uninvolved in the manufacturer's fraud and not shown to be in collusion, limitation could not be extended against the exporter. Recovery of the rebate was therefore unsustainable, and the view that penalty may fail while limitation still extends was rejected as legally unsound. en-us Wed, 13 Jun 2012 00:00:00 +0530 Mon, 15 Apr 2013 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222105 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 applies only when fraud, collusion, wilful misstatement or suppression is attributable to the person from whom recovery is sought or that person's agent. Where the exporter was found uninvolved in the manufacturer's fraud and not shown to be in collusion, limitation could not be extended against the exporter. Recovery of the rebate was therefore unsustainable, and the view that penalty may fail while limitation still extends was rejected as legally unsound. Case-Laws Central Excise Wed, 13 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222105