https://www.taxtmi.com/caselaws?id=267898 A duty demand on the valuation of Anode Slime was held barred by limitation because the extended period under the Central Excise Act could not be invoked without fraud, wilful misstatement, collusion, suppression of facts or intent to evade duty. The adjudicating authority had already found no such evidence and had also declined penalty under section 11AC, confirming that the factual basis for extended limitation was absent. The valuation merits were not examined, and the demand was sustained as time-barred in favour of the assessee. en-us Thu, 28 May 2015 00:00:00 +0530 Tue, 17 Nov 2015 05:52:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267898 A duty demand on the valuation of Anode Slime was held barred by limitation because the extended period under the Central Excise Act could not be invoked without fraud, wilful misstatement, collusion, suppression of facts or intent to evade duty. The adjudicating authority had already found no such evidence and had also declined penalty under section 11AC, confirming that the factual basis for extended limitation was absent. The valuation merits were not examined, and the demand was sustained as time-barred in favour of the assessee. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267898