https://www.taxtmi.com/caselaws?id=367466 Extended limitation under section 11A was unavailable because the show cause notice lacked specific averments of fraud, collusion, wilful misstatement, suppression of facts, or other conduct showing intent to evade duty. The Court accepted that the dispute over classification of food colour preparations had caused industry-wide confusion and that the assessee acted under a bona fide belief. In the absence of clear allegations and supporting proof of culpable intent, the Department could not invoke the longer limitation period, and the demand was held time-barred. en-us Tue, 11 Sep 2018 00:00:00 +0530 Wed, 16 Jan 2019 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367466 Extended limitation under section 11A was unavailable because the show cause notice lacked specific averments of fraud, collusion, wilful misstatement, suppression of facts, or other conduct showing intent to evade duty. The Court accepted that the dispute over classification of food colour preparations had caused industry-wide confusion and that the assessee acted under a bona fide belief. In the absence of clear allegations and supporting proof of culpable intent, the Department could not invoke the longer limitation period, and the demand was held time-barred. Case-Laws Central Excise Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367466