https://www.taxtmi.com/caselaws?id=73326 Disclosure of the manufacturing process and classification particulars barred reliance on the extended limitation period under excise law. The Tribunal held that the classification list and covering letters formed part of the same disclosure, and that a later dispute over whether the process amounted to recycling or attracted an exemption notification did not, on those facts, amount to fraud, collusion, wilful mis-statement, suppression of facts, or contumacious conduct. Because the Revenue merely drew a different legal inference from facts already disclosed, the demand notice was time-barred and the proposed demand and penalty were unsustainable. en-us Fri, 08 Jul 1983 00:00:00 +0530 Tue, 31 May 2011 11:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73326 Disclosure of the manufacturing process and classification particulars barred reliance on the extended limitation period under excise law. The Tribunal held that the classification list and covering letters formed part of the same disclosure, and that a later dispute over whether the process amounted to recycling or attracted an exemption notification did not, on those facts, amount to fraud, collusion, wilful mis-statement, suppression of facts, or contumacious conduct. Because the Revenue merely drew a different legal inference from facts already disclosed, the demand notice was time-barred and the proposed demand and penalty were unsustainable. Case-Laws Central Excise Fri, 08 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73326