https://www.taxtmi.com/caselaws?id=257658 Mere non-payment of central excise duty on a disputed activity, where the department itself had doubts and the assessee acted under a bona fide belief that the process did not amount to manufacture, did not amount to suppression or misrepresentation. The extended limitation period under the proviso to Section 11A(1) was therefore not attracted, and the show cause notice could operate only within the normal limitation period. For the same reason, the penalty lacked a legal foundation and was set aside. The demand was thus confined to the permissible period, while the time-barred portion and the penalty were deleted. en-us Tue, 10 Mar 2015 00:00:00 +0530 Tue, 23 Jun 2015 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257658 Mere non-payment of central excise duty on a disputed activity, where the department itself had doubts and the assessee acted under a bona fide belief that the process did not amount to manufacture, did not amount to suppression or misrepresentation. The extended limitation period under the proviso to Section 11A(1) was therefore not attracted, and the show cause notice could operate only within the normal limitation period. For the same reason, the penalty lacked a legal foundation and was set aside. The demand was thus confined to the permissible period, while the time-barred portion and the penalty were deleted. Case-Laws Central Excise Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257658