https://www.taxtmi.com/caselaws?id=46751 The High Court held that the Department could not utilize the extended period of limitation as there was no evidence of fraudulent conduct by the appellant. The appeal was successful, overturning the Assistant Commissioner's order from 31-5-1991, and the dismissal of the appellant's writ petition was reversed. en-us Wed, 22 Jan 2003 00:00:00 +0530 Fri, 23 Jul 2010 16:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46751 The High Court held that the Department could not utilize the extended period of limitation as there was no evidence of fraudulent conduct by the appellant. The appeal was successful, overturning the Assistant Commissioner's order from 31-5-1991, and the dismissal of the appellant's writ petition was reversed. Case-Laws Central Excise Wed, 22 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46751