https://www.taxtmi.com/caselaws?id=779047 CESTAT, New Delhi (AT) held that the extended period under the proviso to Section 11A(1) could not be invoked because the show cause notice and order failed to specify allegations of collusion, wilful misrepresentation or suppression of facts with intent to evade duty. The authority did not plead or prove the requisite ingredients for extending limitation, and merely alleged breach of notification conditions. As the demand fell within the extended period and the requisite grounds were not established, the order was set aside and the appeal allowed. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 27 Sep 2025 08:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779047 CESTAT, New Delhi (AT) held that the extended period under the proviso to Section 11A(1) could not be invoked because the show cause notice and order failed to specify allegations of collusion, wilful misrepresentation or suppression of facts with intent to evade duty. The authority did not plead or prove the requisite ingredients for extending limitation, and merely alleged breach of notification conditions. As the demand fell within the extended period and the requisite grounds were not established, the order was set aside and the appeal allowed. Case-Laws Central Excise Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779047