https://www.taxtmi.com/circulars?id=6397 Collectors must not invoke the extended five year period for show cause notices routinely; extended limitation is reserved for cases with good and sufficient reasons such as fraud, collusion, willful misstatement, suppression of facts or contravention with intent to evade duty. In matters of classification uncertainty or where excisability or rate was unclear, demands should ordinarily be limited to the shorter period from the relevant date unless prior assessments or other facts justify extended treatment, and indiscriminate use of extended powers will be viewed seriously. en-us Tue, 13 Oct 1992 00:00:00 +0530 Fri, 03 Jul 2009 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6397 Collectors must not invoke the extended five year period for show cause notices routinely; extended limitation is reserved for cases with good and sufficient reasons such as fraud, collusion, willful misstatement, suppression of facts or contravention with intent to evade duty. In matters of classification uncertainty or where excisability or rate was unclear, demands should ordinarily be limited to the shorter period from the relevant date unless prior assessments or other facts justify extended treatment, and indiscriminate use of extended powers will be viewed seriously. Circulars Central Excise Tue, 13 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6397