https://www.taxtmi.com/caselaws?id=261996 Section 11A of the Central Excise Act prescribes a self-contained limitation scheme for recovery of duty, with the normal period running from the statutorily defined relevant date and an extended period available only in cases involving fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. The Court held that this statutory starting point cannot be replaced by a discovery-based or knowledge-based date, and that exemption conditions or bonds do not create a separate limitation regime. On that construction, the notice in issue was time barred and the demand could not be sustained. en-us Fri, 10 Jul 2015 00:00:00 +0530 Thu, 31 Dec 2015 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261996 Section 11A of the Central Excise Act prescribes a self-contained limitation scheme for recovery of duty, with the normal period running from the statutorily defined relevant date and an extended period available only in cases involving fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. The Court held that this statutory starting point cannot be replaced by a discovery-based or knowledge-based date, and that exemption conditions or bonds do not create a separate limitation regime. On that construction, the notice in issue was time barred and the demand could not be sustained. Case-Laws Central Excise Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261996