https://www.taxtmi.com/caselaws?id=42929 Extended limitation under Section 11A of the Central Excises and Salt Act, 1944 applies only when fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty is established. The assessee's exemption claim was supported by the classification list, departmental approval, the Drugs Controller's certificate, and clearances reflected in gate passes without concealment, so no material showed the requisite suppression or intent to evade. The show cause notice was therefore without jurisdiction and barred by limitation, and it was quashed. en-us Fri, 13 Jul 1990 00:00:00 +0530 Tue, 15 Jun 2010 11:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42929 Extended limitation under Section 11A of the Central Excises and Salt Act, 1944 applies only when fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty is established. The assessee's exemption claim was supported by the classification list, departmental approval, the Drugs Controller's certificate, and clearances reflected in gate passes without concealment, so no material showed the requisite suppression or intent to evade. The show cause notice was therefore without jurisdiction and barred by limitation, and it was quashed. Case-Laws Central Excise Fri, 13 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42929