https://www.taxtmi.com/caselaws?id=50548 Extended period of limitation under the proviso to Section 11A(1) could not be invoked on a bare allegation of suppression of production and clearances where the factory was under the physical control of departmental officers and manufacture and clearance were subject to departmental checks. In such circumstances, suppression alone was insufficient unless collusion between the officers and the assessee was alleged. The demand was therefore time-barred, and the duty confirmation was held unsustainable; the appeal was allowed and the impugned order set aside. en-us Mon, 26 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 13:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50548 Extended period of limitation under the proviso to Section 11A(1) could not be invoked on a bare allegation of suppression of production and clearances where the factory was under the physical control of departmental officers and manufacture and clearance were subject to departmental checks. In such circumstances, suppression alone was insufficient unless collusion between the officers and the assessee was alleged. The demand was therefore time-barred, and the duty confirmation was held unsustainable; the appeal was allowed and the impugned order set aside. Case-Laws Central Excise Mon, 26 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50548