https://www.taxtmi.com/caselaws?id=442386 Extended limitation in central excise applies only where the department proves wilful suppression or deliberate concealment; regular ER-1 filings and departmental scrutiny without contemporaneous objection weighed against invoking the extended period, so the duty demand was held time-barred. A penalty under Section 11AC cannot be sustained if it was not proposed in the show cause notice; the adjudicating authority's equal penalty therefore fell outside the notice and was set aside. The document also states that the demand, interest and penalty were set aside, with relief in favour of the assessee on both limitation and penalty. en-us Fri, 25 Aug 2023 00:00:00 +0530 Fri, 01 Sep 2023 08:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442386 Extended limitation in central excise applies only where the department proves wilful suppression or deliberate concealment; regular ER-1 filings and departmental scrutiny without contemporaneous objection weighed against invoking the extended period, so the duty demand was held time-barred. A penalty under Section 11AC cannot be sustained if it was not proposed in the show cause notice; the adjudicating authority's equal penalty therefore fell outside the notice and was set aside. The document also states that the demand, interest and penalty were set aside, with relief in favour of the assessee on both limitation and penalty. Case-Laws Central Excise Fri, 25 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442386