https://www.taxtmi.com/caselaws?id=270402 The extended period of limitation under Central Excise law was unavailable where the assessee had disclosed the partnership deed, firm constitution, and plant and machinery details at inception, and the department already had the relevant records but did not act on them in time. A belated show cause notice based only on an interpretative dispute about proprietary interest and the status of the firm did not establish deliberate fraud, suppression, or misstatement. The demand could not therefore be sustained by invoking the extended period. en-us Thu, 17 Sep 2015 00:00:00 +0530 Wed, 06 Jan 2016 09:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270402 The extended period of limitation under Central Excise law was unavailable where the assessee had disclosed the partnership deed, firm constitution, and plant and machinery details at inception, and the department already had the relevant records but did not act on them in time. A belated show cause notice based only on an interpretative dispute about proprietary interest and the status of the firm did not establish deliberate fraud, suppression, or misstatement. The demand could not therefore be sustained by invoking the extended period. Case-Laws Central Excise Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270402