https://www.taxtmi.com/caselaws?id=287323 The extended period of limitation under Section 11A could not be invoked where the show cause notice failed to set out the necessary ingredients for invoking the proviso and the adjudication did not establish suppression. The assessee's declaration of the activity, later obtaining of a licence, and a bona fide belief on non-dutiability, especially against the backdrop of conflicting excisability decisions, negatived clandestine removal. As suppression was not proved, the demand raised for the extended period could not be sustained and the finding was in favour of the assessee. en-us Wed, 15 Oct 1997 00:00:00 +0530 Wed, 09 Mar 2022 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287323 The extended period of limitation under Section 11A could not be invoked where the show cause notice failed to set out the necessary ingredients for invoking the proviso and the adjudication did not establish suppression. The assessee's declaration of the activity, later obtaining of a licence, and a bona fide belief on non-dutiability, especially against the backdrop of conflicting excisability decisions, negatived clandestine removal. As suppression was not proved, the demand raised for the extended period could not be sustained and the finding was in favour of the assessee. Case-Laws Customs Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287323