https://www.taxtmi.com/caselaws?id=83601 The extended period of limitation under Section 11A is attracted only where duty has escaped assessment because of fraud, collusion, wilful misstatement, suppression of facts, or similar culpable conduct. On the facts discussed, the assessee had disclosed in the classification list that the product contained additives such as fruit pulp, which was sufficient to put the Department on notice and require further enquiry. The Department's failure to investigate further could not be treated as suppression by the assessee, and the assessee's bona fide belief that the product was exempt remained relevant. The demand and penalty were therefore not sustainable on the basis of the extended period. en-us Thu, 22 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 14:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83601 The extended period of limitation under Section 11A is attracted only where duty has escaped assessment because of fraud, collusion, wilful misstatement, suppression of facts, or similar culpable conduct. On the facts discussed, the assessee had disclosed in the classification list that the product contained additives such as fruit pulp, which was sufficient to put the Department on notice and require further enquiry. The Department's failure to investigate further could not be treated as suppression by the assessee, and the assessee's bona fide belief that the product was exempt remained relevant. The demand and penalty were therefore not sustainable on the basis of the extended period. Case-Laws Central Excise Thu, 22 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83601