https://www.taxtmi.com/caselaws?id=77749 The extended period of limitation under section 11A cannot be invoked unless the record establishes suppression of facts or mala fide conduct. Here, the assessee had disclosed the manufacturing activity, the nature of steam cleared outside the factory, the applicable tariff headings, the exemption notifications, and the reversal of credit. As the adjudicating authority did not address these disclosures and the legal position was then ambiguous, the Tribunal found that the conditions for extended limitation were not met. The demand was therefore barred by limitation, and the appeal failed because no substantial question of law arose from that factual finding. en-us Thu, 06 May 2010 00:00:00 +0530 Thu, 07 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77749 The extended period of limitation under section 11A cannot be invoked unless the record establishes suppression of facts or mala fide conduct. Here, the assessee had disclosed the manufacturing activity, the nature of steam cleared outside the factory, the applicable tariff headings, the exemption notifications, and the reversal of credit. As the adjudicating authority did not address these disclosures and the legal position was then ambiguous, the Tribunal found that the conditions for extended limitation were not met. The demand was therefore barred by limitation, and the appeal failed because no substantial question of law arose from that factual finding. Case-Laws Central Excise Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77749