https://www.taxtmi.com/caselaws?id=263582 The extended limitation period under the Central Excise Act applies only where non-levy, short levy, or erroneous refund results from fraud, collusion, wilful misstatement, suppression of facts, or similar contravention. Where the registration certificate and departmental correspondence showed that the relevant facts, including the technical collaboration and brand use, were already within the Department's knowledge, suppression could not be established. As the first appellate authority had found no suppression and that finding was not disturbed, the Department could not invoke the five-year period. The show cause notice was therefore time-barred and the limitation issue fell in favour of the assessee. en-us Thu, 13 Aug 2015 00:00:00 +0530 Thu, 07 Jan 2016 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263582 The extended limitation period under the Central Excise Act applies only where non-levy, short levy, or erroneous refund results from fraud, collusion, wilful misstatement, suppression of facts, or similar contravention. Where the registration certificate and departmental correspondence showed that the relevant facts, including the technical collaboration and brand use, were already within the Department's knowledge, suppression could not be established. As the first appellate authority had found no suppression and that finding was not disturbed, the Department could not invoke the five-year period. The show cause notice was therefore time-barred and the limitation issue fell in favour of the assessee. Case-Laws Central Excise Thu, 13 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263582