https://www.taxtmi.com/caselaws?id=44477 Wilful suppression is not established merely because a price list was filed on the basis of an exemption notification, and a mistaken understanding of a later retrospective amendment did not justify use of the extended limitation period under section 11A. On the facts, the extended period could not be invoked. The first show cause notice, being beyond six months from the end of the relevant period, was quashed, while the second notice was enforceable only for the portion within the permissible limitation period, namely 15-3-1981 to 30-6-1981. en-us Wed, 19 Feb 1997 00:00:00 +0530 Sat, 26 Jun 2010 14:10:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44477 Wilful suppression is not established merely because a price list was filed on the basis of an exemption notification, and a mistaken understanding of a later retrospective amendment did not justify use of the extended limitation period under section 11A. On the facts, the extended period could not be invoked. The first show cause notice, being beyond six months from the end of the relevant period, was quashed, while the second notice was enforceable only for the portion within the permissible limitation period, namely 15-3-1981 to 30-6-1981. Case-Laws Central Excise Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44477