https://www.taxtmi.com/caselaws?id=72542 The extended limitation period could not be invoked because the facts did not show suppression of material particulars about the raw materials used in manufacture. Runners and risers were entered in the raw materials register, the register was signed by Central Excise officers, and the audit report showed departmental awareness of the materials used. Since the classification list contained no column for raw-material particulars, and the obligation to furnish such information under Rule 173D arose only when required by the Collector, omission of those particulars from the classification list did not amount to suppression. On that basis, the demand was held to be barred by limitation. en-us Wed, 30 Jul 1986 00:00:00 +0530 Fri, 20 May 2011 13:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72542 The extended limitation period could not be invoked because the facts did not show suppression of material particulars about the raw materials used in manufacture. Runners and risers were entered in the raw materials register, the register was signed by Central Excise officers, and the audit report showed departmental awareness of the materials used. Since the classification list contained no column for raw-material particulars, and the obligation to furnish such information under Rule 173D arose only when required by the Collector, omission of those particulars from the classification list did not amount to suppression. On that basis, the demand was held to be barred by limitation. Case-Laws Central Excise Wed, 30 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72542