https://www.taxtmi.com/caselaws?id=42351 Excise duty demands for short levy or short payment had to be pursued under Section 11-A within the prescribed six-month period from the relevant date. The extended limitation was available only on proof of fraud, collusion, wilful mis-statement, suppression of facts, or comparable intent to evade duty. A notice issued under Rule 10 was not sufficient for recovery on these facts, and where no material supported the allegations for extension, the demand was time-barred and could not be sustained. en-us Wed, 26 Oct 1988 00:00:00 +0530 Thu, 24 Jul 2014 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42351 Excise duty demands for short levy or short payment had to be pursued under Section 11-A within the prescribed six-month period from the relevant date. The extended limitation was available only on proof of fraud, collusion, wilful mis-statement, suppression of facts, or comparable intent to evade duty. A notice issued under Rule 10 was not sufficient for recovery on these facts, and where no material supported the allegations for extension, the demand was time-barred and could not be sustained. Case-Laws Central Excise Wed, 26 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42351