https://www.taxtmi.com/caselaws?id=262821 A corrigendum to a show cause notice cannot go beyond arithmetical correction and introduce a fresh basis of demand; here it was held time-barred because it added a new levy foundation. A general B-17 bond did not waive the statutory limitation under Section 11A of the Central Excise Act, 1944. The extended period was not invokable because the Revenue failed to prove prior knowledge, suppression, or intent to evade duty. The record showed the merits were contested before the adjudicating authority, and penalties were therefore not imposable. Demand and penalty did not survive in full, with only limited quantification remanded for documentary verification. en-us Tue, 11 Aug 2015 00:00:00 +0530 Thu, 16 Feb 2017 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262821 A corrigendum to a show cause notice cannot go beyond arithmetical correction and introduce a fresh basis of demand; here it was held time-barred because it added a new levy foundation. A general B-17 bond did not waive the statutory limitation under Section 11A of the Central Excise Act, 1944. The extended period was not invokable because the Revenue failed to prove prior knowledge, suppression, or intent to evade duty. The record showed the merits were contested before the adjudicating authority, and penalties were therefore not imposable. Demand and penalty did not survive in full, with only limited quantification remanded for documentary verification. Case-Laws Central Excise Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262821