https://www.taxtmi.com/caselaws?id=1238 The Supreme Court of India reiterated that the extended period of limitation cannot be invoked unless suppression is specifically pleaded and clearly established. Where the department already knew the relevant manufacturing activity, the first show cause notice did not rely on the extended period, and a later notice proceeded on the same facts, those facts could not later be treated as suppressed to enlarge limitation. The bona fide plea was not rejected, and the absence of mala fides was also consistent with the refusal to impose penalty. On that basis, the demand was held time-barred and the Revenue's reliance on suppression failed. en-us Wed, 02 May 2007 00:00:00 +0530 Mon, 15 Sep 2025 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1238 The Supreme Court of India reiterated that the extended period of limitation cannot be invoked unless suppression is specifically pleaded and clearly established. Where the department already knew the relevant manufacturing activity, the first show cause notice did not rely on the extended period, and a later notice proceeded on the same facts, those facts could not later be treated as suppressed to enlarge limitation. The bona fide plea was not rejected, and the absence of mala fides was also consistent with the refusal to impose penalty. On that basis, the demand was held time-barred and the Revenue's reliance on suppression failed. Case-Laws Central Excise Wed, 02 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1238