https://www.taxtmi.com/caselaws?id=82625 Extended limitation under Section 11A cannot be sustained merely from an alleged failure to file a separate classification list where the assessee has placed material showing departmental knowledge and regular scrutiny of statutory records. The adjudicating authority must examine that evidence on the question of suppression and intent to evade duty; a finding cannot rest only on the absence of Rule 173B compliance. On the record as it stood, the invocation of the extended period was not upheld and the matter was remanded for fresh consideration. en-us Tue, 06 Jul 1993 00:00:00 +0530 Wed, 06 Jul 2011 13:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82625 Extended limitation under Section 11A cannot be sustained merely from an alleged failure to file a separate classification list where the assessee has placed material showing departmental knowledge and regular scrutiny of statutory records. The adjudicating authority must examine that evidence on the question of suppression and intent to evade duty; a finding cannot rest only on the absence of Rule 173B compliance. On the record as it stood, the invocation of the extended period was not upheld and the matter was remanded for fresh consideration. Case-Laws Central Excise Tue, 06 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82625