https://www.taxtmi.com/caselaws?id=277548 The High Court of GAUHATI clarified that the extended period of limitation under Section 11A(4) of the Central Excise Act, 1944 would not be available to the department for raising demands, as per a Circular issued by the Government of India. The Court directed the assessing authority to decide the cases on merit without applying the extended period of limitation. This decision emphasizes adherence to statutory provisions and circulars in determining the validity of demands and penalties in excise duty cases, ensuring fairness and legal compliance. en-us Mon, 28 May 2018 00:00:00 +0530 Sat, 08 Dec 2018 06:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277548 The High Court of GAUHATI clarified that the extended period of limitation under Section 11A(4) of the Central Excise Act, 1944 would not be available to the department for raising demands, as per a Circular issued by the Government of India. The Court directed the assessing authority to decide the cases on merit without applying the extended period of limitation. This decision emphasizes adherence to statutory provisions and circulars in determining the validity of demands and penalties in excise duty cases, ensuring fairness and legal compliance. Case-Laws Central Excise Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277548