https://www.taxtmi.com/caselaws?id=73871 Excise demand was held to be time-barred where the show cause notice was issued long after the relevant period and the department sought the extended limitation period on allegations of suppression and clandestine removal. The assessee had filed classification lists and acted on then-prevailing governmental and tribunal views that the printed cartons were not dutiable in the manner later asserted. On those facts, non-payment of duty was not treated as deliberate suppression, so the conditions for invoking the longer limitation period were not met. en-us Tue, 21 Jun 1988 00:00:00 +0530 Sat, 04 Jun 2011 10:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73871 Excise demand was held to be time-barred where the show cause notice was issued long after the relevant period and the department sought the extended limitation period on allegations of suppression and clandestine removal. The assessee had filed classification lists and acted on then-prevailing governmental and tribunal views that the printed cartons were not dutiable in the manner later asserted. On those facts, non-payment of duty was not treated as deliberate suppression, so the conditions for invoking the longer limitation period were not met. Case-Laws Central Excise Tue, 21 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73871