https://www.taxtmi.com/caselaws?id=73540 The extended limitation period under Section 11A of the Central Excises and Salt Act applies only where fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty is legally established. Mere non-furnishing of production or clearance figures does not amount to suppression where the department was already aware of the manufacturing activity and the assessee had disclosed the factory arrangements through correspondence and permissions. On those facts, the larger period was unavailable and the demand was time-barred, making further consideration of classification unnecessary. en-us Fri, 11 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 17:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73540 The extended limitation period under Section 11A of the Central Excises and Salt Act applies only where fraud, collusion, wilful misstatement, suppression of facts, or intent to evade duty is legally established. Mere non-furnishing of production or clearance figures does not amount to suppression where the department was already aware of the manufacturing activity and the assessee had disclosed the factory arrangements through correspondence and permissions. On those facts, the larger period was unavailable and the demand was time-barred, making further consideration of classification unnecessary. Case-Laws Central Excise Fri, 11 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73540