https://www.taxtmi.com/caselaws?id=288189 Demands arising from shortages found in annual stock verification are subject to the limitation period under Section 11A. Where the show cause notice is issued beyond the normal six-month period and does not allege suppression of facts, misstatement, collusion, or fraud, the extended limitation period cannot be invoked. On that basis, the Tribunal treated the recovery as time-barred and upheld the Commissioner's order. en-us Wed, 26 Jul 2000 00:00:00 +0530 Mon, 25 May 2020 16:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288189 Demands arising from shortages found in annual stock verification are subject to the limitation period under Section 11A. Where the show cause notice is issued beyond the normal six-month period and does not allege suppression of facts, misstatement, collusion, or fraud, the extended limitation period cannot be invoked. On that basis, the Tribunal treated the recovery as time-barred and upheld the Commissioner's order. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288189