2013 (7) TMI 679

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..... Vs Neminath Fabrics Pvt. Ltd. reported in [2010 (4) TMI 631 - GUJARAT HIGH COURT] - whenever there is non-levy or short levy of duty with an intention to evade payment of duty, or any of the circumstances enumerated in the Proviso to Section 11A(i) of the Central Excise Act, 1944; such suppression or willful omission is either admitted or demonstrated, invocation of the extended period of limitati .....

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..... rred by limitation in terms of Section 11A of Central Excise Act, 1944; or the show cause notice may be issued, within the extended period of five years from the date of visit of Revenue officers or completion of investigations, as the case may be. 2. It is agreed, by the ld. Counsel for the assessee and the ld. Departmental Representative appearing for Revenue that the issue is no longer res-in .....

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