https://www.taxtmi.com/caselaws?id=236132 A demand under the Central Excise Act was found to be time barred because the appellants had filed periodic returns and their records were available to departmental audit, so wilful suppression could not be established. On those facts, the extended limitation period under Section 11A was not available, and the show cause notice was beyond the permissible period. As the demand itself failed on limitation, the penalties imposed in the order could not be sustained and were set aside. en-us Thu, 17 Jan 2013 00:00:00 +0530 Fri, 17 Jul 2026 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236132 A demand under the Central Excise Act was found to be time barred because the appellants had filed periodic returns and their records were available to departmental audit, so wilful suppression could not be established. On those facts, the extended limitation period under Section 11A was not available, and the show cause notice was beyond the permissible period. As the demand itself failed on limitation, the penalties imposed in the order could not be sustained and were set aside. Case-Laws Central Excise Thu, 17 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236132