https://www.taxtmi.com/caselaws?id=47747 The extended limitation period under Section 11A of the Central Excise Act, 1944 applies only where the notice rests on a clear factual foundation of fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty. A show cause notice issued nearly five years after the departmental search was found insufficient because it did not plead concrete facts supporting those allegations, and the relevant facts were already within the department's knowledge. On that basis, the demand was held time-barred and the limitation objection succeeded in favour of the assessee. en-us Mon, 17 Jul 2006 00:00:00 +0530 Mon, 09 May 2016 22:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47747 The extended limitation period under Section 11A of the Central Excise Act, 1944 applies only where the notice rests on a clear factual foundation of fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty. A show cause notice issued nearly five years after the departmental search was found insufficient because it did not plead concrete facts supporting those allegations, and the relevant facts were already within the department's knowledge. On that basis, the demand was held time-barred and the limitation objection succeeded in favour of the assessee. Case-Laws Central Excise Mon, 17 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47747