Extended limitation under Section 11A failed where classification approval remained final and suppression was not shown for the full demand period.

Extended limitation under the proviso to Section 11A was unavailable where the duty demand rested on alleged misdeclaration and suppression, but the classification list approval and exemption grant had remained undisturbed for a substantial period. The record did not show material justifying invocation of the longer limitation for the entire demand period, and the classification approval had attained finality on the facts noted. The demand was therefore liable to be set aside for the period beyond six months from the show-cause notice.

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Issues: (i) Whether the extended period of limitation under the proviso to Section 11A could be invoked for the duty demand.

Issue (i): Whether the extended period of limitation under the proviso to Section 11A could be invoked for the duty demand.

Analysis: The demand was founded on alleged misdeclaration and alleged suppression of the nature of the products. The approval of the classification list and the grant of exemption had remained undisturbed for a substantial period, and the record did not show material to justify invocation of the longer limitation for the entire period demanded. The classification approval had also attained finality in the circumstances noted by the Tribunal.

Conclusion: The extended period under the proviso to Section 11A was not available, and the demand was liable to be set aside for the period beyond six months from the show-cause notice.

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