https://www.taxtmi.com/caselaws?id=42413 Extended limitation under the proviso to Section 11A of the Central Excises and Salt Act, 1944 applies only on proof of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Mere omission or failure is insufficient; there must be positive conduct showing evasion. On the facts found, the manufacturer had filed classification lists, officers were aware of the goods manufactured, and the disputed non-inclusion of values arose from a bona fide interpretation of exemption notifications. The Tribunal's finding of no deliberate withholding of information and no material showing intent to evade duty was upheld, so the demand could not exceed the normal six-month period. en-us Tue, 14 Feb 1989 00:00:00 +0530 Tue, 27 May 2025 14:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42413 Extended limitation under the proviso to Section 11A of the Central Excises and Salt Act, 1944 applies only on proof of fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Mere omission or failure is insufficient; there must be positive conduct showing evasion. On the facts found, the manufacturer had filed classification lists, officers were aware of the goods manufactured, and the disputed non-inclusion of values arose from a bona fide interpretation of exemption notifications. The Tribunal's finding of no deliberate withholding of information and no material showing intent to evade duty was upheld, so the demand could not exceed the normal six-month period. Case-Laws Central Excise Tue, 14 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42413