Invocation of extended period of limitation in absence of intention to evade duty is unsustainable

Pawan Kumar Sharma Vs Commissioner (Meghalaya High Court) Meghalaya High Court held that extended period of limitation as per proviso to section 11A(1) of the Central Excise Act, 1944 not invocable as there was no element of deceit or intention on the part of the assessee to evade duty. Facts- The assessee is in appeal upon duty, interest and penalty being levied on the assessee for non-payment or short payment of duty for a period more than one year prior to the date of issuance of the show-cause notice. Section 11A of the Central Excise Act, of 1944 provided for a period of limitation of one...