https://www.taxtmi.com/caselaws?id=73904 A declaration filed under Notification No. 2/81 was required to disclose all manufactured goods itemwise, so pharmacopeal medicines could not be omitted merely because they were exempt under another notification. The exclusion was held unjustified, and the surrounding facts showed deliberate non-disclosure rather than a mere error. On that basis, the extended period of limitation was upheld and penalty was justified, with the cited authorities treated as fact-specific and distinguishable. The appeal failed and the impugned order was sustained. en-us Mon, 29 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 13:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73904 A declaration filed under Notification No. 2/81 was required to disclose all manufactured goods itemwise, so pharmacopeal medicines could not be omitted merely because they were exempt under another notification. The exclusion was held unjustified, and the surrounding facts showed deliberate non-disclosure rather than a mere error. On that basis, the extended period of limitation was upheld and penalty was justified, with the cited authorities treated as fact-specific and distinguishable. The appeal failed and the impugned order was sustained. Case-Laws Customs Mon, 29 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73904