https://www.taxtmi.com/caselaws?id=42001 The extended limitation period for an excise demand applies only where the department proves fraud, collusion, wilful misstatement or suppression of facts under the proviso to Rule 10 of the Central Excise Rules. As no such allegation was made in the notice, and the record showed contemporaneous disclosure by the assessee, approval of the classification list, regular RT-12 filings and departmental correspondence supporting the assessee's view, the foundation for the longer period failed. The demand was therefore governed only by the ordinary six-month limitation period, and not by the extended five-year period, with the finding in favour of the assessee. en-us Tue, 11 Aug 1987 00:00:00 +0530 Tue, 08 Jun 2010 15:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42001 The extended limitation period for an excise demand applies only where the department proves fraud, collusion, wilful misstatement or suppression of facts under the proviso to Rule 10 of the Central Excise Rules. As no such allegation was made in the notice, and the record showed contemporaneous disclosure by the assessee, approval of the classification list, regular RT-12 filings and departmental correspondence supporting the assessee's view, the foundation for the longer period failed. The demand was therefore governed only by the ordinary six-month limitation period, and not by the extended five-year period, with the finding in favour of the assessee. Case-Laws Central Excise Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42001