https://www.taxtmi.com/caselaws?id=33574 Extended limitation under central excise law is attracted where manufacture and clearance are not disclosed to the Department and a plea of bona fide belief is unsupported; on that basis, the earlier demand period was treated as within the extended period. For September 1994, limitation under Section 11A turned on the statutory relevant date linked to the monthly return-filing requirement, and a notice issued within six months from that date was treated as timely. The note distinguishes between different goods and earlier declarations, and emphasises that prior correspondence will not protect an undisclosed intermediate or finished product. en-us Fri, 03 Oct 2008 00:00:00 +0530 Wed, 12 Aug 2009 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33574 Extended limitation under central excise law is attracted where manufacture and clearance are not disclosed to the Department and a plea of bona fide belief is unsupported; on that basis, the earlier demand period was treated as within the extended period. For September 1994, limitation under Section 11A turned on the statutory relevant date linked to the monthly return-filing requirement, and a notice issued within six months from that date was treated as timely. The note distinguishes between different goods and earlier declarations, and emphasises that prior correspondence will not protect an undisclosed intermediate or finished product. Case-Laws Central Excise Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33574