https://www.taxtmi.com/caselaws?id=52739 Where a show cause notice is issued beyond the normal limitation period, the extended period cannot be invoked unless misdeclaration or suppression is established on the facts. A declaration under Rule 173B had already been verified by the department, samples were drawn earlier, and RT 12 returns were assessed without objection; a later test report from fresh samples could not be used retrospectively to justify an earlier demand. On that basis, the ingredients for the proviso to Section 11A(1) were not made out, and the duty demand was time-barred. The consequential penalty and interest also could not survive. en-us Thu, 08 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 15:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52739 Where a show cause notice is issued beyond the normal limitation period, the extended period cannot be invoked unless misdeclaration or suppression is established on the facts. A declaration under Rule 173B had already been verified by the department, samples were drawn earlier, and RT 12 returns were assessed without objection; a later test report from fresh samples could not be used retrospectively to justify an earlier demand. On that basis, the ingredients for the proviso to Section 11A(1) were not made out, and the duty demand was time-barred. The consequential penalty and interest also could not survive. Case-Laws Central Excise Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52739