https://www.taxtmi.com/caselaws?id=83774 Extended limitation could not be invoked where the assessee had disclosed its manufacturing activity from inception, filed declarations, and sought excise advice, while the department had already visited the factory, drawn samples, and obtained the chemical examiner's report before issuing notice. On those facts, there was no suppression of material facts or wilful misstatement, so the demand issued after departmental knowledge of the relevant facts was time-barred. The assessee therefore succeeded on limitation. en-us Mon, 14 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83774 Extended limitation could not be invoked where the assessee had disclosed its manufacturing activity from inception, filed declarations, and sought excise advice, while the department had already visited the factory, drawn samples, and obtained the chemical examiner's report before issuing notice. On those facts, there was no suppression of material facts or wilful misstatement, so the demand issued after departmental knowledge of the relevant facts was time-barred. The assessee therefore succeeded on limitation. Case-Laws Central Excise Mon, 14 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83774