https://www.taxtmi.com/caselaws?id=312919 Where excise duty is short-paid because the assessee suppressed the higher price charged from customers at the time of clearance, the extended limitation under section 11A remains available from the date of clearance, and later departmental discovery through invoices or correspondence does not defeat that period. The notice was therefore treated as timely, but the demand had to be recalculated for the period within five years from the notice, with permissible deductions under section 4 considered at the stage of requantification on supporting evidence. en-us Mon, 08 Jul 1996 00:00:00 +0530 Thu, 14 Mar 2024 14:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312919 Where excise duty is short-paid because the assessee suppressed the higher price charged from customers at the time of clearance, the extended limitation under section 11A remains available from the date of clearance, and later departmental discovery through invoices or correspondence does not defeat that period. The notice was therefore treated as timely, but the demand had to be recalculated for the period within five years from the notice, with permissible deductions under section 4 considered at the stage of requantification on supporting evidence. Case-Laws Central Excise Mon, 08 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312919