https://www.taxtmi.com/caselaws?id=415661 The extended limitation period under Section 11A(1) of the Central Excise Act applies only where non-payment is accompanied by wilful misstatement or suppression of facts with intent to evade duty. Mere failure, negligence, or a bona fide mistaken belief is insufficient to trigger the longer period. On the facts stated, the record did not show deliberate withholding of information or any intent to evade duty, and the suppression finding lacked supporting material. The demand was therefore held to be time-barred and the assessee succeeded. en-us Wed, 01 Dec 2021 00:00:00 +0530 Sat, 11 Dec 2021 09:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415661 The extended limitation period under Section 11A(1) of the Central Excise Act applies only where non-payment is accompanied by wilful misstatement or suppression of facts with intent to evade duty. Mere failure, negligence, or a bona fide mistaken belief is insufficient to trigger the longer period. On the facts stated, the record did not show deliberate withholding of information or any intent to evade duty, and the suppression finding lacked supporting material. The demand was therefore held to be time-barred and the assessee succeeded. Case-Laws Central Excise Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415661