Wilful Misstatement :
A false statement becomes ‘wilful’ if it is deliberate or intentional. It is not wilful if the statement is accidental or inadvertent. A statement will not be misstatement only because full facts were not disclosed. ‘Wilful’ means ‘with intent to evade duty’ – Cosmic Dye Chemical v. CCE 95 STC 604 = 75 ELT 721 = (1995) 6 SCC 117(SC 3 member bench) – quoted with approval in UOI v. Rajasthan Spinning & Weaving Mills (2009) 238 ELT 3 (SC).
Misstatement must be wilful to invoke extended period of limitation – Continental Foundation Jt Venture v. CCE (2007) 10 SCC 337 = 216 ELT 177 (SC) – quoted with approval in UOI v. Rajasthan Spinning & Weaving Mills (2009) 20 STT 481 = 180 609 = 238 ELT 3 (SC).