https://www.taxtmi.com/caselaws?id=234317 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act applies only where the Department proves fraud, collusion, willful misstatement, suppression of facts, or other contravention with intent to evade duty. The same culpable conduct is relevant for interest and penalty under Sections 11AB and 11AC. On the facts discussed, disclosure of the manufacturing inputs, payment at the declared rate, and absence of clear evidence of deliberate concealment showed that a mere technical dispute, wrong claim, or short payment on disclosed facts is not enough to justify the extended period or consequential penal demand. en-us Wed, 14 Mar 2012 00:00:00 +0530 Fri, 07 Jun 2013 09:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234317 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act applies only where the Department proves fraud, collusion, willful misstatement, suppression of facts, or other contravention with intent to evade duty. The same culpable conduct is relevant for interest and penalty under Sections 11AB and 11AC. On the facts discussed, disclosure of the manufacturing inputs, payment at the declared rate, and absence of clear evidence of deliberate concealment showed that a mere technical dispute, wrong claim, or short payment on disclosed facts is not enough to justify the extended period or consequential penal demand. Case-Laws Central Excise Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234317