https://www.taxtmi.com/caselaws?id=266524 A demand on goods subjected to a newly introduced levy, later withdrawn shortly afterwards, was analysed on limitation grounds. Although duty was legally leviable during the intervening period, the facts showed no deliberate concealment or intent to evade: the levy had triggered public protest, was widely viewed as temporary, and the assessee promptly furnished clearance figures when asked. As the show cause notice was issued only after those figures were supplied, the ingredients for invoking the extended period were not established. The demand was therefore treated as time-barred and the extended period of limitation as unavailable. en-us Fri, 10 Oct 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266524 A demand on goods subjected to a newly introduced levy, later withdrawn shortly afterwards, was analysed on limitation grounds. Although duty was legally leviable during the intervening period, the facts showed no deliberate concealment or intent to evade: the levy had triggered public protest, was widely viewed as temporary, and the assessee promptly furnished clearance figures when asked. As the show cause notice was issued only after those figures were supplied, the ingredients for invoking the extended period were not established. The demand was therefore treated as time-barred and the extended period of limitation as unavailable. Case-Laws Central Excise Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266524