https://www.taxtmi.com/caselaws?id=252883 The extended limitation period under excise law cannot be invoked without proof of fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty. On the facts noted, the assessee had disclosed the products in its declarations, filed invoices and monthly returns, and the department's own need for clarification showed uncertainty rather than concealment. The differential jute cess demand was therefore time-barred, and the consequential interest and penalty could not be sustained. en-us Wed, 10 Sep 2014 00:00:00 +0530 Tue, 12 May 2015 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252883 The extended limitation period under excise law cannot be invoked without proof of fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty. On the facts noted, the assessee had disclosed the products in its declarations, filed invoices and monthly returns, and the department's own need for clarification showed uncertainty rather than concealment. The differential jute cess demand was therefore time-barred, and the consequential interest and penalty could not be sustained. Case-Laws Central Excise Wed, 10 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252883