https://www.taxtmi.com/article/detailed?id=6360 The principal issue is whether limitation for demands under Section 11A of the Central Excise Act and the Service Tax provision is measured from the department's date of knowledge of clandestine diversion or from the statutory relevant date. The Supreme Court has held that where clandestine removal is discovered, limitation may be computed from the date knowledge arises; a tribunal applied that view after investigations and admissions. A High Court has held instead that statutory recovery must obey the relevant date in Section 11A/Section 73, and not be extended merely because of departmental knowledge, though remedies under general law remain available. en-us Wed, 29 Jul 2015 16:51:01 +0530 Wed, 29 Jul 2015 16:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6360 The principal issue is whether limitation for demands under Section 11A of the Central Excise Act and the Service Tax provision is measured from the department's date of knowledge of clandestine diversion or from the statutory relevant date. The Supreme Court has held that where clandestine removal is discovered, limitation may be computed from the date knowledge arises; a tribunal applied that view after investigations and admissions. A High Court has held instead that statutory recovery must obey the relevant date in Section 11A/Section 73, and not be extended merely because of departmental knowledge, though remedies under general law remain available. Articles Central Excise Wed, 29 Jul 2015 16:51:01 +0530 https://www.taxtmi.com/article/detailed?id=6360