https://www.taxtmi.com/caselaws?id=74077 Extended limitation for central excise duty could not be invoked without a proved suppression or misstatement, particularly where the assessee had filed a declaration disclosing the activity and departmental correspondence showed awareness, so the duty demand for 15.6.1979 to 30.11.1979 was barred by limitation and set aside. The confiscation of seized cotton fabrics was sustained, and the reduced redemption fine and penalty were maintained, while the assessee's objection to double duty on redyed fabrics was left open for factual verification and the department was directed to explain the basis of quantification before enforcing duty on the seized goods. en-us Thu, 13 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 16:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74077 Extended limitation for central excise duty could not be invoked without a proved suppression or misstatement, particularly where the assessee had filed a declaration disclosing the activity and departmental correspondence showed awareness, so the duty demand for 15.6.1979 to 30.11.1979 was barred by limitation and set aside. The confiscation of seized cotton fabrics was sustained, and the reduced redemption fine and penalty were maintained, while the assessee's objection to double duty on redyed fabrics was left open for factual verification and the department was directed to explain the basis of quantification before enforcing duty on the seized goods. Case-Laws Central Excise Thu, 13 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74077