https://www.taxtmi.com/caselaws?id=423042 In a de-bonding dispute involving an EOU, the extended period of limitation was held unavailable because the unit had fully declared its stock and duty position, and the jurisdictional Central Excise authorities had verified the particulars before issuing the no dues certificate and final de-bonding order. With no suppression of facts or deliberate misstatement established, the duty demand failed on limitation. As the demand was time-barred, the merits of the duty computation were not examined. en-us Wed, 30 Mar 2022 00:00:00 +0530 Sat, 28 May 2022 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423042 In a de-bonding dispute involving an EOU, the extended period of limitation was held unavailable because the unit had fully declared its stock and duty position, and the jurisdictional Central Excise authorities had verified the particulars before issuing the no dues certificate and final de-bonding order. With no suppression of facts or deliberate misstatement established, the duty demand failed on limitation. As the demand was time-barred, the merits of the duty computation were not examined. Case-Laws Central Excise Wed, 30 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423042