Extended limitation unavailable where returns disclosed excess clearances and no suppression was shown; fresh classification list not required.

Extended period of limitation could not be invoked where the assessee's returns were already before the departmental officers and the excess clearances over the exemption limit were discoverable in the normal course. In the absence of material showing suppression of facts or any other ingredient required to attract the extended period, duty demand could be sustained only within the normal limitation period. The contention that a fresh classification list was required on crossing the exemption limit was not supported, because the relevant information had already been disclosed to the department through the returns.

---

---

Issues: Whether the demand of duty could be sustained beyond six months from the show cause notice on the ground that the extended period of limitation was available, and whether the assessee was required to file a fresh classification list on crossing the exemption limit.

Analysis: The assessment returns had been before the departmental officers, and the excess clearances over the exemption limit could have been noticed by them in the normal course when the limit was crossed. There was no material to support the allegation that the assessee had suppressed facts or that any other ingredient necessary to attract the extended period of limitation existed. The contention that a fresh classification list was required on crossing the exemption limit was not supported by authority, since the relevant information was already available to the department through the returns.

Conclusion: The extended period of limitation was not available to the department, and the demand was confined to the normal period.

---