https://www.taxtmi.com/caselaws?id=751778 Where non-payment of central excise duty was disclosed in the statutory RT-12 return and the show cause notice followed scrutiny of that return, the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 could not be invoked absent suppression of facts or deliberate withholding with intent to evade duty. On those facts, the demand was time-barred, and the consequential interest and penalty could not survive. The cited precedent was treated as inapplicable because it did not involve the proviso to Section 11A in the same manner. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 06:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751778 Where non-payment of central excise duty was disclosed in the statutory RT-12 return and the show cause notice followed scrutiny of that return, the extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 could not be invoked absent suppression of facts or deliberate withholding with intent to evade duty. On those facts, the demand was time-barred, and the consequential interest and penalty could not survive. The cited precedent was treated as inapplicable because it did not involve the proviso to Section 11A in the same manner. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751778