https://www.taxtmi.com/caselaws?id=185105 Extended limitation under section 11A of the Central Excise Act cannot be invoked where the department already knew the relevant facts and the assessee had not suppressed material information with intent to evade duty. The record showed that the department's audit and the agreement with the brand owner disclosed the supply of proprietary items, and the assessee had filed regular RT-12 returns and given clarifications on the nature of the goods. On those facts, the show cause notice issued after substantial delay could not sustain the extended period, and the duty demand, penalty and interest were treated as time-barred. en-us Thu, 28 Sep 2006 00:00:00 +0530 Sat, 30 Jul 2016 16:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185105 Extended limitation under section 11A of the Central Excise Act cannot be invoked where the department already knew the relevant facts and the assessee had not suppressed material information with intent to evade duty. The record showed that the department's audit and the agreement with the brand owner disclosed the supply of proprietary items, and the assessee had filed regular RT-12 returns and given clarifications on the nature of the goods. On those facts, the show cause notice issued after substantial delay could not sustain the extended period, and the duty demand, penalty and interest were treated as time-barred. Case-Laws Central Excise Thu, 28 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185105