https://www.taxtmi.com/caselaws?id=235856 The High Court dismissed the appeal, affirming the Tribunal's decision and the actions of the Revenue Authorities. The court held that the show cause notice was issued within the extended period of five years as provided under the proviso to Section 11A of the Central Excise Act, 1944. The confirmation of the duty demand and imposition of penalties were found to be sustainable in the given facts and circumstances. The court reiterated that the statutory provisions do not support the appellant's contention regarding the limitation period being reckoned from the date of the department's knowledge of the evasion. en-us Fri, 27 Jan 2012 00:00:00 +0530 Wed, 07 Aug 2013 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235856 The High Court dismissed the appeal, affirming the Tribunal's decision and the actions of the Revenue Authorities. The court held that the show cause notice was issued within the extended period of five years as provided under the proviso to Section 11A of the Central Excise Act, 1944. The confirmation of the duty demand and imposition of penalties were found to be sustainable in the given facts and circumstances. The court reiterated that the statutory provisions do not support the appellant's contention regarding the limitation period being reckoned from the date of the department's knowledge of the evasion. Case-Laws Central Excise Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235856