https://www.taxtmi.com/caselaws?id=792622 Extended limitation under Section 11A(4) of the Central Excise Act, 1944 is not justified where the department already knew the relevant facts, the notice is issued after a substantial delay, and suppression with intent to evade duty is not substantiated. A penalty under Rule 26 of the Central Excise Rules, 2002 cannot be sustained when the show cause notice did not propose that penalty and the order confirms it mechanically without supporting reasons. The commentary concludes that the order was set aside and consequential relief followed. en-us Fri, 29 May 2026 00:00:00 +0530 Mon, 01 Jun 2026 08:25:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792622 Extended limitation under Section 11A(4) of the Central Excise Act, 1944 is not justified where the department already knew the relevant facts, the notice is issued after a substantial delay, and suppression with intent to evade duty is not substantiated. A penalty under Rule 26 of the Central Excise Rules, 2002 cannot be sustained when the show cause notice did not propose that penalty and the order confirms it mechanically without supporting reasons. The commentary concludes that the order was set aside and consequential relief followed. Case-Laws Central Excise Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792622