https://www.taxtmi.com/caselaws?id=52665 Extended limitation for central excise duty demands under Section 11A(1) applies only where the department shows wilful suppression of facts, fraud, collusion, misstatement, or other positive conduct with intent to evade duty. Mere non-payment of duty or failure to obtain a licence is not enough, particularly where the dispute is debatable and a bona fide doubt exists. On the stated facts, there was no material of such intent or suppression, so the longer limitation period could not be invoked and the demand was time-barred. en-us Wed, 14 Jan 2004 00:00:00 +0530 Thu, 27 Jun 2024 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52665 Extended limitation for central excise duty demands under Section 11A(1) applies only where the department shows wilful suppression of facts, fraud, collusion, misstatement, or other positive conduct with intent to evade duty. Mere non-payment of duty or failure to obtain a licence is not enough, particularly where the dispute is debatable and a bona fide doubt exists. On the stated facts, there was no material of such intent or suppression, so the longer limitation period could not be invoked and the demand was time-barred. Case-Laws Central Excise Wed, 14 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52665