https://www.taxtmi.com/caselaws?id=44139 The extended limitation period under Section 11A(1) of the Central Excise Act applies only where short levy or non-levy results from fraud, collusion, wilful misstatement, or wilful suppression of facts, and not from a mere failure to pay duty. On the facts noted, the record did not show deliberate evasion or conscious suppression; subsequent inclusion of the disputed packing charges in assessable value also negatived any inference of wilful default. As the statutory foundation for invoking the proviso was absent, the demand order lacked authority of law and the criminal prosecution based on it could not survive. en-us Thu, 13 Jul 1995 00:00:00 +0530 Wed, 23 Jun 2010 12:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44139 The extended limitation period under Section 11A(1) of the Central Excise Act applies only where short levy or non-levy results from fraud, collusion, wilful misstatement, or wilful suppression of facts, and not from a mere failure to pay duty. On the facts noted, the record did not show deliberate evasion or conscious suppression; subsequent inclusion of the disputed packing charges in assessable value also negatived any inference of wilful default. As the statutory foundation for invoking the proviso was absent, the demand order lacked authority of law and the criminal prosecution based on it could not survive. Case-Laws Central Excise Thu, 13 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44139