https://www.taxtmi.com/caselaws?id=80788 A bona fide belief supported by contemporaneous government and departmental clarifications can prevent non-disclosure from amounting to suppression or wilful misstatement for the extended limitation period under Section 11A of the Central Excise and Salt Act, 1944. On that basis, failure to mention phenolic moulding powder in the declaration was not treated as deliberate suppression, so the extended period was unavailable and the duty demand became time-barred. As the demand could not stand, the associated penalty provisions under Rule 173Q and Rule 210 also failed, and seizure was unjustified in the absence of clandestine removal. en-us Tue, 06 Feb 1990 00:00:00 +0530 Mon, 20 Jun 2011 13:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80788 A bona fide belief supported by contemporaneous government and departmental clarifications can prevent non-disclosure from amounting to suppression or wilful misstatement for the extended limitation period under Section 11A of the Central Excise and Salt Act, 1944. On that basis, failure to mention phenolic moulding powder in the declaration was not treated as deliberate suppression, so the extended period was unavailable and the duty demand became time-barred. As the demand could not stand, the associated penalty provisions under Rule 173Q and Rule 210 also failed, and seizure was unjustified in the absence of clandestine removal. Case-Laws Central Excise Tue, 06 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80788