https://www.taxtmi.com/circulars?id=5702 Extended limitation provisions for show cause notices or lesser-charge demands must not be invoked without a positive misdeclaration or fraud; mere non-declaration is insufficient. If a long-established departmental practice is to be changed, do not normally issue notices beyond the regular limitation period, consider initiating the statutory notification procedure, and refrain from enforcing recoveries while notification requests are under Board or Government consideration. en-us Tue, 22 Apr 1997 00:00:00 +0530 Fri, 13 Mar 2009 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5702 Extended limitation provisions for show cause notices or lesser-charge demands must not be invoked without a positive misdeclaration or fraud; mere non-declaration is insufficient. If a long-established departmental practice is to be changed, do not normally issue notices beyond the regular limitation period, consider initiating the statutory notification procedure, and refrain from enforcing recoveries while notification requests are under Board or Government consideration. Circulars Central Excise Tue, 22 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5702