https://www.taxtmi.com/caselaws?id=459353 The appeal was dismissed, upholding the judgment that set aside the order-in-original due to the improper application of the extended limitation period under Section 11A of the Central Excises and Salt Act, 1944. The court found no willful mis-statement or suppression of facts by the assessee, which is necessary to justify the extended period. The adjudicating authority's disregard for the limitation objection was deemed an error of jurisdiction. Consequently, the demand for duty and penalty was time-barred, and the writ petition was validly entertained without exhausting the appellate remedy. No costs were awarded. en-us Mon, 18 Mar 2019 00:00:00 +0530 Tue, 10 Dec 2024 19:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459353 The appeal was dismissed, upholding the judgment that set aside the order-in-original due to the improper application of the extended limitation period under Section 11A of the Central Excises and Salt Act, 1944. The court found no willful mis-statement or suppression of facts by the assessee, which is necessary to justify the extended period. The adjudicating authority's disregard for the limitation objection was deemed an error of jurisdiction. Consequently, the demand for duty and penalty was time-barred, and the writ petition was validly entertained without exhausting the appellate remedy. No costs were awarded. Case-Laws Central Excise Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459353