https://www.taxtmi.com/caselaws?id=83406 Mere disclosure in the assessee's declaration of valuation under Section 4, together with sufficient particulars of production and clearances, negatived suppression and wilful misstatement where the department already had the material needed to assess the exemption claim. On that basis, notices issued beyond six months were held time-barred, and the extended limitation period under Section 11-A could not be invoked. The subsequent amendment to the notification did not convert the earlier disclosure into suppression. The demand and penalty therefore could not be sustained, and the proceedings failed on limitation without any adjudication of the exemption merits. en-us Mon, 01 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83406 Mere disclosure in the assessee's declaration of valuation under Section 4, together with sufficient particulars of production and clearances, negatived suppression and wilful misstatement where the department already had the material needed to assess the exemption claim. On that basis, notices issued beyond six months were held time-barred, and the extended limitation period under Section 11-A could not be invoked. The subsequent amendment to the notification did not convert the earlier disclosure into suppression. The demand and penalty therefore could not be sustained, and the proceedings failed on limitation without any adjudication of the exemption merits. Case-Laws Central Excise Mon, 01 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83406