https://www.taxtmi.com/caselaws?id=781628 Where a show cause notice under Section 11A of the Central Excise Act, 1944 alleges fraud, suppression of facts or wilful misstatement, the extended limitation regime applies and the notice is not treated as time-barred on that ground alone. Disputed questions about whether the petitioners were manufacturers or traders, and the relevance of the materials filed in reply, were considered matters for the excise authority rather than for writ determination. Reliance on authority concerning different rules was therefore misplaced. The writ challenge to quash the notice was rejected. en-us Sat, 01 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781628 Where a show cause notice under Section 11A of the Central Excise Act, 1944 alleges fraud, suppression of facts or wilful misstatement, the extended limitation regime applies and the notice is not treated as time-barred on that ground alone. Disputed questions about whether the petitioners were manufacturers or traders, and the relevance of the materials filed in reply, were considered matters for the excise authority rather than for writ determination. Reliance on authority concerning different rules was therefore misplaced. The writ challenge to quash the notice was rejected. Case-Laws Central Excise Sat, 01 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781628