https://www.taxtmi.com/highlights?id=13755 Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression, etc. comes to the knowledge of the Department. In simple terms, the Department could recover unpaid duty up to a period of five years anterior to the date of service of notice - HC en-us Wed, 07 Aug 2013 19:05:27 +0530 Wed, 07 Aug 2013 19:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13755 Extended period of Limitation u/s 11A- Nowhere does this provision refer to the period of service of notice after fraud, collusion, wilful misstatement or suppression, etc. comes to the knowledge of the Department. In simple terms, the Department could recover unpaid duty up to a period of five years anterior to the date of service of notice - HC Highlights Central Excise Wed, 07 Aug 2013 19:05:27 +0530 https://www.taxtmi.com/highlights?id=13755