https://www.taxtmi.com/caselaws?id=3557 The extended limitation period under Section 11A was unavailable where an earlier notice on the same valuation issue had proceeded without any allegation of suppression or wilful misstatement, and a later notice tried to invoke the longer period on substantially the same facts. The Tribunal treated the absence of an intent to evade duty as decisive, noting that the goods were cleared for captive consumption within the same group and any duty paid at the intermediate stage would be available as credit in the sister unit. On that basis, the demand was barred by limitation and the assessee succeeded. en-us Mon, 18 Jun 2007 00:00:00 +0530 Wed, 16 Apr 2008 19:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3557 The extended limitation period under Section 11A was unavailable where an earlier notice on the same valuation issue had proceeded without any allegation of suppression or wilful misstatement, and a later notice tried to invoke the longer period on substantially the same facts. The Tribunal treated the absence of an intent to evade duty as decisive, noting that the goods were cleared for captive consumption within the same group and any duty paid at the intermediate stage would be available as credit in the sister unit. On that basis, the demand was barred by limitation and the assessee succeeded. Case-Laws Central Excise Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3557