https://www.taxtmi.com/caselaws?id=80824 Extended limitation under the proviso to section 11A(1) of the Central Excises and Salt Act, 1944 was unavailable where the department already knew of the amalgamation, transfer of licences and transfer of proforma credit. The correspondence showed that the transferee unit had disclosed the relevant facts and that the department had acted on that basis. In the absence of deliberate misstatement, suppression of facts, or withholding of material information, the demand raised long after the relevant period was barred by limitation. en-us Fri, 10 Aug 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:01:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80824 Extended limitation under the proviso to section 11A(1) of the Central Excises and Salt Act, 1944 was unavailable where the department already knew of the amalgamation, transfer of licences and transfer of proforma credit. The correspondence showed that the transferee unit had disclosed the relevant facts and that the department had acted on that basis. In the absence of deliberate misstatement, suppression of facts, or withholding of material information, the demand raised long after the relevant period was barred by limitation. Case-Laws Central Excise Fri, 10 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80824