https://www.taxtmi.com/caselaws?id=783143 Extended limitation under Section 11A(4) of the Central Excise Act applies only where the department proves fraud, wilful misstatement, collusion, or suppression of facts with intent to evade duty. Where the assessee had already informed the jurisdictional officers about completion of the exemption period, availment of Cenvat credit, and the relevant return disclosures, the material facts were within departmental knowledge and the extended period could not be invoked. On that basis, the show cause notice and consequent demand were treated as time-barred, and the demand was unsustainable. en-us Wed, 26 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783143 Extended limitation under Section 11A(4) of the Central Excise Act applies only where the department proves fraud, wilful misstatement, collusion, or suppression of facts with intent to evade duty. Where the assessee had already informed the jurisdictional officers about completion of the exemption period, availment of Cenvat credit, and the relevant return disclosures, the material facts were within departmental knowledge and the extended period could not be invoked. On that basis, the show cause notice and consequent demand were treated as time-barred, and the demand was unsustainable. Case-Laws Central Excise Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783143