https://www.taxtmi.com/caselaws?id=83664 Returned carbon black received under D-3 declaration and recorded in statutory registers, with clearances made under gate passes describing the goods as duty-paid and only differential duty paid. On those facts, no suppression of material facts was established, because the clearances were disclosed and Rule 173H did not require separate processing or departmental intimation of reprocessing. The Department therefore could not invoke the extended limitation period, and any demand had to be raised within the normal period; the demand was time-barred. en-us Wed, 20 Jan 1993 00:00:00 +0530 Thu, 14 Jul 2011 18:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83664 Returned carbon black received under D-3 declaration and recorded in statutory registers, with clearances made under gate passes describing the goods as duty-paid and only differential duty paid. On those facts, no suppression of material facts was established, because the clearances were disclosed and Rule 173H did not require separate processing or departmental intimation of reprocessing. The Department therefore could not invoke the extended limitation period, and any demand had to be raised within the normal period; the demand was time-barred. Case-Laws Central Excise Wed, 20 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83664