https://www.taxtmi.com/caselaws?id=439923 SC held that the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked against the assessee. Since the statutory return formats did not require separate disclosure of deemed export clearances, failure to show them separately could not amount to suppression of facts. The assessee acted under a bona fide belief, supported by then-prevailing Tribunal views, so no intent to evade duty was established. Consequently, the show cause notices issued by the Revenue were time barred, and both Revenue appeals were dismissed. en-us Tue, 04 Jul 2023 00:00:00 +0530 Thu, 06 Aug 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439923 SC held that the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act could not be invoked against the assessee. Since the statutory return formats did not require separate disclosure of deemed export clearances, failure to show them separately could not amount to suppression of facts. The assessee acted under a bona fide belief, supported by then-prevailing Tribunal views, so no intent to evade duty was established. Consequently, the show cause notices issued by the Revenue were time barred, and both Revenue appeals were dismissed. Case-Laws Central Excise Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439923