https://www.taxtmi.com/caselaws?id=31018 Where concessional-duty approval and Annexure-I certificate remain in force, the Department must first set aside that approval through the prescribed statutory mechanism before invoking recovery under Section 11A; direct demand proceedings without such cancellation were jurisdictionally unsustainable. The extended limitation period under the proviso to Section 11A applies only on proof of fraud, collusion, wilful misstatement, or suppression of facts; disclosed facts and an approved procurement process did not establish such conduct. The show cause notices were therefore quashed as both without jurisdiction and time-barred. en-us Wed, 08 Aug 2007 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31018 Where concessional-duty approval and Annexure-I certificate remain in force, the Department must first set aside that approval through the prescribed statutory mechanism before invoking recovery under Section 11A; direct demand proceedings without such cancellation were jurisdictionally unsustainable. The extended limitation period under the proviso to Section 11A applies only on proof of fraud, collusion, wilful misstatement, or suppression of facts; disclosed facts and an approved procurement process did not establish such conduct. The show cause notices were therefore quashed as both without jurisdiction and time-barred. Case-Laws Central Excise Wed, 08 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31018