https://www.taxtmi.com/caselaws?id=332969 The extended period under the proviso to Section 11A(1) of the Central Excise Act, 1944 applies only where the Revenue establishes suppression, mis-declaration, contravention of law or rules, and an intention to evade duty. On the facts noted, the goods were covered in All Industry Rate of Drawback notifications under Chapter heading 9506, and duty had been discharged on that basis, which supported a bona fide belief on classification. As the element of intent to evade duty was not established, the demand was held time-barred and consequential relief followed. en-us Thu, 28 Jul 2016 00:00:00 +0530 Tue, 22 Aug 2017 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332969 The extended period under the proviso to Section 11A(1) of the Central Excise Act, 1944 applies only where the Revenue establishes suppression, mis-declaration, contravention of law or rules, and an intention to evade duty. On the facts noted, the goods were covered in All Industry Rate of Drawback notifications under Chapter heading 9506, and duty had been discharged on that basis, which supported a bona fide belief on classification. As the element of intent to evade duty was not established, the demand was held time-barred and consequential relief followed. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332969