https://www.taxtmi.com/caselaws?id=270481 Extended limitation under central excise law cannot be invoked without evidence of conscious suppression of facts, wilful misstatement, fraud, or intent to evade duty. Here, the assessee had disclosed the arrangement with its sister concern, enclosed the agreement, filed monthly returns, and the units had merged from 01.04.2000. On those facts, the basis for alleging suppression was not established, so the extended period was unavailable and the show cause notice was time-barred; the demand could not be sustained on limitation. en-us Tue, 20 Oct 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270481 Extended limitation under central excise law cannot be invoked without evidence of conscious suppression of facts, wilful misstatement, fraud, or intent to evade duty. Here, the assessee had disclosed the arrangement with its sister concern, enclosed the agreement, filed monthly returns, and the units had merged from 01.04.2000. On those facts, the basis for alleging suppression was not established, so the extended period was unavailable and the show cause notice was time-barred; the demand could not be sustained on limitation. Case-Laws Central Excise Tue, 20 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270481