https://www.taxtmi.com/caselaws?id=167321 Extended limitation for central excise duty under section 11A was unavailable where the show cause notice did not clearly plead or support suppression, clandestine removal, or other legally sufficient grounds. The notice covered a period beyond six months, but annual declarations, account maintenance and departmental awareness showed no concealment on the record. Mere reference to Rule 9(2) and Rule 173Q was held insufficient to justify the five-year period, so the demand was confined to the normal six-month limitation. en-us Wed, 30 Jan 1985 00:00:00 +0530 Tue, 16 Dec 2014 11:31:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167321 Extended limitation for central excise duty under section 11A was unavailable where the show cause notice did not clearly plead or support suppression, clandestine removal, or other legally sufficient grounds. The notice covered a period beyond six months, but annual declarations, account maintenance and departmental awareness showed no concealment on the record. Mere reference to Rule 9(2) and Rule 173Q was held insufficient to justify the five-year period, so the demand was confined to the normal six-month limitation. Case-Laws Central Excise Wed, 30 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167321