https://www.taxtmi.com/caselaws?id=46661 A show cause notice for excise duty was held within the five-year limitation period under the proviso to Section 11A(1), so the limitation challenge failed. The production capacity fixed later under Section 81 of the Finance Act, 1997 could not govern earlier assessment periods, and therefore could not aid the assessee for 1994-95 and 1995-96. The seized records signed by the Managing Director were found reliable and were validly used to support the deficit duty demand. On these grounds, the challenge to recovery failed and the duty demand was sustained. en-us Mon, 25 Nov 2002 00:00:00 +0530 Fri, 23 Jul 2010 11:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46661 A show cause notice for excise duty was held within the five-year limitation period under the proviso to Section 11A(1), so the limitation challenge failed. The production capacity fixed later under Section 81 of the Finance Act, 1997 could not govern earlier assessment periods, and therefore could not aid the assessee for 1994-95 and 1995-96. The seized records signed by the Managing Director were found reliable and were validly used to support the deficit duty demand. On these grounds, the challenge to recovery failed and the duty demand was sustained. Case-Laws Central Excise Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46661