https://www.taxtmi.com/caselaws?id=43364 A show cause notice for past-period central excise demands was held time-barred because it was issued beyond the ordinary six-month limitation under Rule 10 and contained no allegation of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. The longer five-year period could apply only on those specified grounds. A later departmental view that duty had been leviable earlier amounted only to a change in legal opinion and did not justify reopening the matter beyond the normal limitation period. The notice was therefore unsustainable in law. en-us Wed, 27 May 1992 00:00:00 +0530 Thu, 17 Jun 2010 16:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43364 A show cause notice for past-period central excise demands was held time-barred because it was issued beyond the ordinary six-month limitation under Rule 10 and contained no allegation of fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. The longer five-year period could apply only on those specified grounds. A later departmental view that duty had been leviable earlier amounted only to a change in legal opinion and did not justify reopening the matter beyond the normal limitation period. The notice was therefore unsustainable in law. Case-Laws Central Excise Wed, 27 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43364