https://www.taxtmi.com/caselaws?id=84323 The extended limitation period under the proviso to Section 11A was unavailable because the assessee had disclosed the relevant facts, including classification details and the nature of gas supplies, and the department was already aware of the pipeline-based clearances. Those disclosures negatived wilful suppression or deliberate withholding of information, and there was no material showing an intention to evade duty. As the statutory ingredients for invoking the extended period were not met, the demand was barred by limitation and could not be sustained beyond the normal period. en-us Sat, 22 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84323 The extended limitation period under the proviso to Section 11A was unavailable because the assessee had disclosed the relevant facts, including classification details and the nature of gas supplies, and the department was already aware of the pipeline-based clearances. Those disclosures negatived wilful suppression or deliberate withholding of information, and there was no material showing an intention to evade duty. As the statutory ingredients for invoking the extended period were not met, the demand was barred by limitation and could not be sustained beyond the normal period. Case-Laws Central Excise Sat, 22 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84323