https://www.taxtmi.com/caselaws?id=46682 An incorrect declaration of the 'd' factor, made under a calculation error or misunderstanding and without deliberate concealment, could not justify the extended period of limitation. The show cause notice did not allege suppression of facts or wilful misstatement, and the record showed no mala fide intent. On that basis, the misdeclaration was treated as non-deliberate and insufficient to attract the extended limitation period. The consequential levy of interest and mandatory penalty was therefore not sustainable, and the relief granted to the assessee was upheld. en-us Thu, 17 Jul 2003 00:00:00 +0530 Fri, 23 Jul 2010 12:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46682 An incorrect declaration of the 'd' factor, made under a calculation error or misunderstanding and without deliberate concealment, could not justify the extended period of limitation. The show cause notice did not allege suppression of facts or wilful misstatement, and the record showed no mala fide intent. On that basis, the misdeclaration was treated as non-deliberate and insufficient to attract the extended limitation period. The consequential levy of interest and mandatory penalty was therefore not sustainable, and the relief granted to the assessee was upheld. Case-Laws Central Excise Thu, 17 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46682