https://www.taxtmi.com/caselaws?id=192756 Extended period of limitation under indirect tax law cannot be invoked merely because the Department seeks to reopen a matter when the legal position was unsettled and conflicting Bench decisions existed until settled by a Larger Bench in 2010. The extended period is reserved for fraud, collusion or misstatement, and uncertainty in the law does not by itself justify its use. On that basis, the demand for duty and the related penalty were held not to survive. en-us Thu, 05 May 2016 00:00:00 +0530 Sat, 17 Jun 2017 15:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192756 Extended period of limitation under indirect tax law cannot be invoked merely because the Department seeks to reopen a matter when the legal position was unsettled and conflicting Bench decisions existed until settled by a Larger Bench in 2010. The extended period is reserved for fraud, collusion or misstatement, and uncertainty in the law does not by itself justify its use. On that basis, the demand for duty and the related penalty were held not to survive. Case-Laws Service Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192756