https://www.taxtmi.com/caselaws?id=51376 The extended period of limitation under central excise law can be invoked only where fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty is affirmatively proved. On the record, there was no material showing collusion between the appellant and the buyer, no reliable evidence of a deliberate scheme to evade duty, and the buyer had not been separately charged duty; the necessary ingredients for the proviso to Section 11A(1) were therefore not established. The demand notice having been issued beyond the normal limitation period, the duty demand was time-barred and could not be sustained on limitation. en-us Thu, 09 May 2002 00:00:00 +0530 Fri, 24 Sep 2010 13:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51376 The extended period of limitation under central excise law can be invoked only where fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty is affirmatively proved. On the record, there was no material showing collusion between the appellant and the buyer, no reliable evidence of a deliberate scheme to evade duty, and the buyer had not been separately charged duty; the necessary ingredients for the proviso to Section 11A(1) were therefore not established. The demand notice having been issued beyond the normal limitation period, the duty demand was time-barred and could not be sustained on limitation. Case-Laws Central Excise Thu, 09 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51376