Deliberate default in Payment or non levy of duty must to attract extended period- SC

Burden of proof of proving mala fide conduct under the proviso to Section 28 of the Act lies with the Revenue; that in furtherance of the same, no specific averments find a mention in the show cause notice which is a mandatory requirement for commencement of action under the said proviso; and that nothing on record displays a willful default on the part of the appellant, we hold that the extended period of limitation under the said provision could not be invoked against the appellant.

SUPREME COURT OF INDIA

Uniworth Textiles Ltd.

Versus

Commissioner of Central Excise, Raipur

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