https://www.taxtmi.com/caselaws?id=51009 Where the Department had prior knowledge of the relevant manufacturing activity and remained uncertain for a substantial period about the person liable, the extended limitation period could not be invoked. The record showed earlier notices and departmental communications, and no suppression, fraud, wilful misstatement, or intent to evade duty was established. On that basis, the duty demand was time-barred and the consequential penalties could not survive. en-us Wed, 22 Aug 2001 00:00:00 +0530 Tue, 21 Sep 2010 13:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51009 Where the Department had prior knowledge of the relevant manufacturing activity and remained uncertain for a substantial period about the person liable, the extended limitation period could not be invoked. The record showed earlier notices and departmental communications, and no suppression, fraud, wilful misstatement, or intent to evade duty was established. On that basis, the duty demand was time-barred and the consequential penalties could not survive. Case-Laws Central Excise Wed, 22 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51009