https://www.taxtmi.com/caselaws?id=345327 Where the denial of SSI exemption led to a demand for differential excise duty, the extended limitation period was not available because the amalgamation order and relevant facts had already been disclosed to the department. As the show cause notice did not allege suppression of facts or misdeclaration with intent to evade duty, invocation of the extended period was unsustainable. The demand was therefore barred by limitation and could not be sustained. en-us Mon, 19 Jun 2017 00:00:00 +0530 Thu, 17 Aug 2017 11:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345327 Where the denial of SSI exemption led to a demand for differential excise duty, the extended limitation period was not available because the amalgamation order and relevant facts had already been disclosed to the department. As the show cause notice did not allege suppression of facts or misdeclaration with intent to evade duty, invocation of the extended period was unsustainable. The demand was therefore barred by limitation and could not be sustained. Case-Laws Central Excise Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345327