https://www.taxtmi.com/caselaws?id=171164 A demand cannot be sustained for the extended period where the show cause notice does not allege misstatement, fraud, suppression or comparable facts required to invoke that period. Such allegations cannot be implied into the notice. The limitation objection was also entertainable even though it had not been raised earlier, because a pure question of law may be urged at any stage. The demand was therefore barred by limitation and failed for the extended period. en-us Fri, 20 Apr 2001 00:00:00 +0530 Wed, 22 Jul 2015 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171164 A demand cannot be sustained for the extended period where the show cause notice does not allege misstatement, fraud, suppression or comparable facts required to invoke that period. Such allegations cannot be implied into the notice. The limitation objection was also entertainable even though it had not been raised earlier, because a pure question of law may be urged at any stage. The demand was therefore barred by limitation and failed for the extended period. Case-Laws Central Excise Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171164