Extended Limitation Under Central Excise Act Requires Proof of Fraud or Misstatement for Section 11A Application.

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....Extended period of limitation - In fact in the present case the assessee has been proved to be incorrect in its belief. However to invoke larger period of limitation in terms of proviso to Section 11A of the Central Excise Act what is required is that the duty of excise is not levied or paid or has been short levied or short paid or erroneously refunded the reason of fraud, collusion or in willful misstatement or suppression of facts or contravention of any of the provisions of the act or the rules which intent to evade payment of duty. In absence of elements of fraud, collusion, willful misstatement, suppression of facts or intention to evade duty, larger period of limitation cannot be invoked. - HC....