https://www.taxtmi.com/caselaws?id=250185 A retrospective amendment treating repacking and relabelling as manufacture did not, by itself, displace the normal limitation under Section 11A for recovery of central excise duty. The record did not establish suppression of facts or wilful misstatement with intent to evade duty, so the extended period could not be invoked. On that basis, the demand for the period beyond the normal limitation was held unsustainable. en-us Mon, 16 Jun 2014 00:00:00 +0530 Tue, 05 Aug 2014 02:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250185 A retrospective amendment treating repacking and relabelling as manufacture did not, by itself, displace the normal limitation under Section 11A for recovery of central excise duty. The record did not establish suppression of facts or wilful misstatement with intent to evade duty, so the extended period could not be invoked. On that basis, the demand for the period beyond the normal limitation was held unsustainable. Case-Laws Central Excise Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250185