https://www.taxtmi.com/caselaws?id=48163 The proviso to Section 11A(1) of the Central Excise Act applies only when fraud, collusion, wilful misstatement or suppression of facts is established together with intent to evade duty. Mere suppression, without supporting material showing the statutory ingredients, is insufficient to invoke the extended limitation period. On the facts, the court found no adequate basis to disturb the Tribunal's view, declined the proposed reference, and rejected the application, resulting in relief for the assessee. en-us Mon, 01 Oct 2007 00:00:00 +0530 Thu, 25 Dec 2014 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48163 The proviso to Section 11A(1) of the Central Excise Act applies only when fraud, collusion, wilful misstatement or suppression of facts is established together with intent to evade duty. Mere suppression, without supporting material showing the statutory ingredients, is insufficient to invoke the extended limitation period. On the facts, the court found no adequate basis to disturb the Tribunal's view, declined the proposed reference, and rejected the application, resulting in relief for the assessee. Case-Laws Central Excise Mon, 01 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48163