https://www.taxtmi.com/caselaws?id=424135 Extended limitation for issuing a show cause notice cannot be invoked absent suppression, misstatement, fraud, or intent to evade duty. Where the taxpayer had informed the jurisdictional authority of proposed exemption availment, furnished relevant details, cleared goods only after such intimation, and regularly filed RT-12 returns, the conduct was bona fide and no material suppression was established. As the department learned of the alleged ineligibility only after the normal limitation period had expired, the extended period was unavailable and the duty demand could not be sustained. en-us Fri, 17 Jun 2022 00:00:00 +0530 Thu, 23 Jun 2022 09:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424135 Extended limitation for issuing a show cause notice cannot be invoked absent suppression, misstatement, fraud, or intent to evade duty. Where the taxpayer had informed the jurisdictional authority of proposed exemption availment, furnished relevant details, cleared goods only after such intimation, and regularly filed RT-12 returns, the conduct was bona fide and no material suppression was established. As the department learned of the alleged ineligibility only after the normal limitation period had expired, the extended period was unavailable and the duty demand could not be sustained. Case-Laws Central Excise Fri, 17 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424135