https://www.taxtmi.com/caselaws?id=73227 Under rule 10 as it then stood, the extended five-year limitation applied where short levy resulted from wilful suppression of material facts, but the ordinary six-month period applied once the assessee had disclosed the relevant figures. On the stated facts, the demand was timely for the period up to 3-4-1979 and time-barred for 4-4-1979 to 10-4-1979. Goods cleared for home consumption did not become export clearances merely because purchasers later exported them, so those clearances could not be excluded from the exemption computation. en-us Mon, 31 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 14:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73227 Under rule 10 as it then stood, the extended five-year limitation applied where short levy resulted from wilful suppression of material facts, but the ordinary six-month period applied once the assessee had disclosed the relevant figures. On the stated facts, the demand was timely for the period up to 3-4-1979 and time-barred for 4-4-1979 to 10-4-1979. Goods cleared for home consumption did not become export clearances merely because purchasers later exported them, so those clearances could not be excluded from the exemption computation. Case-Laws Central Excise Mon, 31 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73227