https://www.taxtmi.com/caselaws?id=262668 The Supreme Court held that the extended limitation period under Section 11A of the Central Excise Act, 1944 could not be applied in a case where intentional misdeclaration was not proven for the period before October 1996. As the clarification on cost calculation was issued after the relevant period, the Court found the extended limitation period inapplicable. With the negligible tax impact for the remaining period within the normal limitation timeframe, the Court allowed the appeal, setting aside the Tribunal's order and clarifying the application of the limitation period under Section 11A. en-us Thu, 06 Aug 2015 00:00:00 +0530 Wed, 07 Oct 2015 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262668 The Supreme Court held that the extended limitation period under Section 11A of the Central Excise Act, 1944 could not be applied in a case where intentional misdeclaration was not proven for the period before October 1996. As the clarification on cost calculation was issued after the relevant period, the Court found the extended limitation period inapplicable. With the negligible tax impact for the remaining period within the normal limitation timeframe, the Court allowed the appeal, setting aside the Tribunal's order and clarifying the application of the limitation period under Section 11A. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262668