https://www.taxtmi.com/caselaws?id=32760 A show-cause notice can validly trigger the extended limitation period under the proviso to section 11A if, read as a whole, it clearly alleges the factual basis of fraud, suppression, wilful misstatement, or intent to evade duty. An exact ritual formula is unnecessary where the notice repeatedly s wrongful and fraudulent availment of Modvat credit on fake or forged invoices and evasion of excise duty; the substance of the allegation is enough to put the assessee on notice of the proviso's application. en-us Thu, 21 Aug 2008 00:00:00 +0530 Tue, 12 May 2009 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32760 A show-cause notice can validly trigger the extended limitation period under the proviso to section 11A if, read as a whole, it clearly alleges the factual basis of fraud, suppression, wilful misstatement, or intent to evade duty. An exact ritual formula is unnecessary where the notice repeatedly s wrongful and fraudulent availment of Modvat credit on fake or forged invoices and evasion of excise duty; the substance of the allegation is enough to put the assessee on notice of the proviso's application. Case-Laws Central Excise Thu, 21 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32760