Dharamendra Textile’s case cannot be said to hold that section 11AC would apply to every case of non-payment or short payment of duty

RELEVANT PARAGRAPH 18. One cannot fail to notice that both the proviso to sub section 1 of section 11A and section 11AC use the same expressions: “….by reasons of fraud, collusion or any wilful mis-statement or suppression of facts, or contravention of any of the provisions of this Act or of the rules made thereunder with intent to evade payment of duty,…”. In other words the conditions that would extend the normal period of one year to five years would also attract the imposition of penalty. It, therefore, follows that if the notice under section 11A (1) states that th...