https://www.taxtmi.com/caselaws?id=272012 Extended limitation for recovery of excess rebate requires a show cause notice to specifically allege fraud, collusion, wilful misstatement, suppression of facts, or mala fide contravention. A notice issued only on the footing that rebate was erroneously granted, without pleading any statutory ground for extension, does not adequately inform the assessee of the case to meet and cannot sustain invocation of the extended period. On that principle, the demand is treated as time-barred and the extended limitation period is unavailable where the requisite allegations are absent. en-us Thu, 19 Nov 2015 00:00:00 +0530 Wed, 24 Feb 2016 07:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272012 Extended limitation for recovery of excess rebate requires a show cause notice to specifically allege fraud, collusion, wilful misstatement, suppression of facts, or mala fide contravention. A notice issued only on the footing that rebate was erroneously granted, without pleading any statutory ground for extension, does not adequately inform the assessee of the case to meet and cannot sustain invocation of the extended period. On that principle, the demand is treated as time-barred and the extended limitation period is unavailable where the requisite allegations are absent. Case-Laws Central Excise Thu, 19 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272012