https://www.taxtmi.com/caselaws?id=34506 The proviso to Section 11A of the Central Excise Act, 1944 could not be invoked where the assessee had disclosed the relevant claim in returns and self-assessment, and the department had adequate opportunity to examine it. In the absence of any positive material showing fraud, wilful misstatement, suppression of facts, or concealment with intent to evade duty, the extended period of limitation was unavailable. Mere non-acceptance of the claim and departmental inaction within the normal period were insufficient to sustain extended limitation or penalty on that basis. en-us Wed, 10 Dec 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34506 The proviso to Section 11A of the Central Excise Act, 1944 could not be invoked where the assessee had disclosed the relevant claim in returns and self-assessment, and the department had adequate opportunity to examine it. In the absence of any positive material showing fraud, wilful misstatement, suppression of facts, or concealment with intent to evade duty, the extended period of limitation was unavailable. Mere non-acceptance of the claim and departmental inaction within the normal period were insufficient to sustain extended limitation or penalty on that basis. Case-Laws Central Excise Wed, 10 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34506