Limitation bar on excise demand where turnover disclosure defeated suppression and prevented invocation of the extended period.

Disclosure in the assessee's declaration of the value of clearances of dutiable and exempted goods showed that the aggregate turnover exceeded the small scale exemption limit, so the department already had the relevant facts. In that situation, a much later show cause notice could not be justified on suppression or misstatement, and the extended limitation period was not available. The demand was therefore barred by limitation.

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Issues: Whether the demand was barred by limitation and the extended period could be invoked despite disclosure in the declaration filed by the assessee.

Analysis: The dispute arose from denial of the benefit of the small scale exemption notification for the relevant financial years. The declaration filed by the assessee disclosed the value of clearances of dutiable as well as exempted goods, from which it was evident that the aggregate value exceeded the prescribed limit. Since the relevant information had been disclosed in the declaration, the issuance of the show cause notice much later could not be supported on the ground of suppression or misstatement.

Conclusion: The demand was held to be barred by limitation and the extended period was not invocable.

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