https://www.taxtmi.com/caselaws?id=383205 The extended period of limitation under Section 11A(4) of the Central Excise Act applies only where the Revenue proves fraud, collusion, wilful misstatement, suppression of facts, or other deliberate contravention with intent to evade duty. Regular ER-1 returns and disclosure of clearances and invoice values weighed against any inference of concealment, and no material showed conscious withholding of information or mala fide conduct. On that basis, the extended limitation could not be invoked, the demand was treated as time-barred, and the appeal succeeded on limitation. en-us Fri, 01 Feb 2019 00:00:00 +0530 Fri, 19 Jul 2019 07:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383205 The extended period of limitation under Section 11A(4) of the Central Excise Act applies only where the Revenue proves fraud, collusion, wilful misstatement, suppression of facts, or other deliberate contravention with intent to evade duty. Regular ER-1 returns and disclosure of clearances and invoice values weighed against any inference of concealment, and no material showed conscious withholding of information or mala fide conduct. On that basis, the extended limitation could not be invoked, the demand was treated as time-barred, and the appeal succeeded on limitation. Case-Laws Central Excise Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383205