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<h1>Manufacturer's Disclosure Bars Extended Limitation Period under Central Excise Act</h1> The Supreme Court upheld the Tribunal's decision that the Department cannot invoke the extended period of limitation under Section 11A of the Central ... Demand - Limitation - Extended period - Suppressionin a given case whether there is something positive other than mere inaction or failure on the part of the manufacturer or producer or conscious or deliberate withholding of information when the manufacturer knew otherwise, is required before it is saddled with any liability, is a question of fact to be established in each case - Decided against assessee. The Supreme Court upheld the Tribunal's decision that the Department cannot invoke the extended period of limitation under Section 11A of the Central Excise Act if the manufacturer has revealed information in another proceeding. The appeal was dismissed.
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