https://www.taxtmi.com/caselaws?id=48326 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act cannot be used without positive material showing fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. Where an earlier show-cause notice on the same transaction pattern had already been issued without any such allegation, and the relevant facts were disclosed to the department, a later notice on the same facts cannot rely on extended limitation. The demand in the second notice therefore remained barred by limitation. en-us Fri, 15 Feb 2008 00:00:00 +0530 Fri, 12 Dec 2014 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48326 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act cannot be used without positive material showing fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty. Where an earlier show-cause notice on the same transaction pattern had already been issued without any such allegation, and the relevant facts were disclosed to the department, a later notice on the same facts cannot rely on extended limitation. The demand in the second notice therefore remained barred by limitation. Case-Laws Central Excise Fri, 15 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48326