https://www.taxtmi.com/caselaws?id=74283 Extended limitation could not be invoked absent proof of wilful suppression or deliberate misstatement, particularly where the assessees had obtained separate approvals, filed classification lists and RT-12 returns, and the department had accepted them without objection. Contemporaneous departmental approval and the department's own uncertainty on the exemption notification negated any inference of concealment. The duty demand raised beyond the normal period was therefore barred by limitation, and rejection of the extended-period basis was upheld. en-us Wed, 02 Nov 1988 00:00:00 +0530 Tue, 07 Jun 2011 17:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74283 Extended limitation could not be invoked absent proof of wilful suppression or deliberate misstatement, particularly where the assessees had obtained separate approvals, filed classification lists and RT-12 returns, and the department had accepted them without objection. Contemporaneous departmental approval and the department's own uncertainty on the exemption notification negated any inference of concealment. The duty demand raised beyond the normal period was therefore barred by limitation, and rejection of the extended-period basis was upheld. Case-Laws Central Excise Wed, 02 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74283