Full disclosure in classification list bars extended limitation where approval followed verification and no suppression was shown.

Where a classification list fully disclosed the product details and attached the label, and the proper officer approved it after verification, the department could not later rely on a subsequent chemical examination to allege suppression. Any further scrutiny, if needed, should have been undertaken at the approval stage itself. On that basis, the extended limitation period under Section 11-A of the Central Excise Act, 1944 was unavailable, and the demand was held time-barred.

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Issues: Whether the demand could be raised by invoking the extended period of limitation under Section 11-A of the Central Excise Act, 1944 when the classification list was filed with the product label and approved by the proper officer after verification.

Analysis: The classification list disclosed the complete details of the product and the label was attached. The list was approved by the proper officer after verification. If further examination by the Deputy Chief Chemist was considered necessary, that step ought to have been taken at the stage of approval itself. Subsequent examination could not furnish a basis for alleging suppression or for invoking the extended limitation period.

Conclusion: The demand was time-barred and the extended period under Section 11-A of the Central Excise Act, 1944 was not available.

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