https://www.taxtmi.com/caselaws?id=80293 Demand for excise duty was held time-barred because the department could not establish wilful suppression of facts or misdeclaration to justify the extended limitation period. The assessee had disclosed the manufacturing process, use of resins, and the nature of the final product in correspondence, classification lists, and earlier departmental proceedings, while the department itself had conducted visits, searches, and prior proceedings during the relevant period. In that factual setting, the show cause notice did not support invocation of the extended period, so the demand for the disputed period could not survive. en-us Fri, 24 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80293 Demand for excise duty was held time-barred because the department could not establish wilful suppression of facts or misdeclaration to justify the extended limitation period. The assessee had disclosed the manufacturing process, use of resins, and the nature of the final product in correspondence, classification lists, and earlier departmental proceedings, while the department itself had conducted visits, searches, and prior proceedings during the relevant period. In that factual setting, the show cause notice did not support invocation of the extended period, so the demand for the disputed period could not survive. Case-Laws Central Excise Fri, 24 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80293