https://www.taxtmi.com/caselaws?id=540 Where fabricated and erected steel structures were cleared under a bona fide belief that the goods were not excisable, supported by prevailing Tribunal views and disclosure of the relevant facts to the Department, the extended period of limitation under Section 11A of the Central Excise Act, 1944 could not be invoked. Mere non-payment of duty or failure to file a licence declaration, without wilful suppression, fraud, collusion, or intent to evade duty, was insufficient to sustain the longer limitation period. The duty demand was therefore treated as time-barred, and the confirmation of duty and penalty could not stand. en-us Wed, 26 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=540 Where fabricated and erected steel structures were cleared under a bona fide belief that the goods were not excisable, supported by prevailing Tribunal views and disclosure of the relevant facts to the Department, the extended period of limitation under Section 11A of the Central Excise Act, 1944 could not be invoked. Mere non-payment of duty or failure to file a licence declaration, without wilful suppression, fraud, collusion, or intent to evade duty, was insufficient to sustain the longer limitation period. The duty demand was therefore treated as time-barred, and the confirmation of duty and penalty could not stand. Case-Laws Central Excise Wed, 26 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=540