https://www.taxtmi.com/caselaws?id=74962 Approved classification lists and departmental knowledge can defeat reliance on the extended limitation period under section 11A. The goods were described as steel ingots including steel melting scrap, and the classification list was approved by the Assistant Collector. The record showed that production of runners and risers was within the department's knowledge from the outset, and officers were expected to make proper inquiry before granting approval under rule 173B. On those facts, there was no deliberate suppression or misstatement with intent to evade duty, so the extended period could not be invoked and the demand beyond six months was time-barred. en-us Tue, 08 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 16:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74962 Approved classification lists and departmental knowledge can defeat reliance on the extended limitation period under section 11A. The goods were described as steel ingots including steel melting scrap, and the classification list was approved by the Assistant Collector. The record showed that production of runners and risers was within the department's knowledge from the outset, and officers were expected to make proper inquiry before granting approval under rule 173B. On those facts, there was no deliberate suppression or misstatement with intent to evade duty, so the extended period could not be invoked and the demand beyond six months was time-barred. Case-Laws Central Excise Tue, 08 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74962