https://www.taxtmi.com/caselaws?id=81384 The extended limitation period for central excise duty under section 11A applies only where the department proves conscious, deliberate suppression of material facts or wilful misstatement intended to evade duty. Where the assessee disclosed the goods in RT-12 returns, those returns were assessed, and the classification position remained genuinely disputed after a tariff change, late filing or non-filing of a classification list did not by itself establish suppression. On the majority view, the demand was time-barred and the extended period was not invocable. A dissenting member considered the classification approval tentative and would have rejected the limitation defence. en-us Fri, 07 Jun 1991 00:00:00 +0530 Fri, 24 Jun 2011 12:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81384 The extended limitation period for central excise duty under section 11A applies only where the department proves conscious, deliberate suppression of material facts or wilful misstatement intended to evade duty. Where the assessee disclosed the goods in RT-12 returns, those returns were assessed, and the classification position remained genuinely disputed after a tariff change, late filing or non-filing of a classification list did not by itself establish suppression. On the majority view, the demand was time-barred and the extended period was not invocable. A dissenting member considered the classification approval tentative and would have rejected the limitation defence. Case-Laws Central Excise Fri, 07 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81384