https://www.taxtmi.com/caselaws?id=2667 The Tribunal set aside the demand as time-barred in a case concerning the extended period of limitation in central excise duty evasion cases. The decision was based on the lack of misstatement or suppression of facts by the assessee, leading to the appeal by the revenue being dismissed. The Tribunal also determined that Section 11A of the Finance Act, 2000 did not apply without fraud or suppression of facts justifying the extended period of limitation. The amendments in Section 11A were found to be inapplicable in cases where the larger limitation period was unwarranted due to the absence of fraud or suppression. en-us Fri, 28 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2667 The Tribunal set aside the demand as time-barred in a case concerning the extended period of limitation in central excise duty evasion cases. The decision was based on the lack of misstatement or suppression of facts by the assessee, leading to the appeal by the revenue being dismissed. The Tribunal also determined that Section 11A of the Finance Act, 2000 did not apply without fraud or suppression of facts justifying the extended period of limitation. The amendments in Section 11A were found to be inapplicable in cases where the larger limitation period was unwarranted due to the absence of fraud or suppression. Case-Laws Central Excise Fri, 28 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2667