https://www.taxtmi.com/caselaws?id=54414 A false factual representation made to obtain exemption was treated as misstatement of fact under the proviso to Section 11A, justifying invocation of the extended period and sustaining the duty demand and penalty. However, interest could not be levied for any period before the statutory provision creating that liability came into force, so the interest claim for the earlier period had no legal basis and was set aside. The decision thus upheld the demand and penalty while denying interest for want of statutory authority during the relevant period. en-us Tue, 15 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 09:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54414 A false factual representation made to obtain exemption was treated as misstatement of fact under the proviso to Section 11A, justifying invocation of the extended period and sustaining the duty demand and penalty. However, interest could not be levied for any period before the statutory provision creating that liability came into force, so the interest claim for the earlier period had no legal basis and was set aside. The decision thus upheld the demand and penalty while denying interest for want of statutory authority during the relevant period. Case-Laws Central Excise Tue, 15 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54414