https://www.taxtmi.com/caselaws?id=86598 Duty demand on molasses stored in kutcha pits was held to be time-barred because the notice was issued after six months from the relevant dates. The assessee had disclosed the storage practice to the department through letters and returns and had sought permission due to shortage of storage space, so the department already knew the material facts. On that basis, no suppression or misstatement was established, and the extended limitation period could not be invoked. The demand therefore failed on limitation, with the conclusion favouring the assessee. en-us Mon, 24 Feb 1997 00:00:00 +0530 Thu, 25 Aug 2011 18:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86598 Duty demand on molasses stored in kutcha pits was held to be time-barred because the notice was issued after six months from the relevant dates. The assessee had disclosed the storage practice to the department through letters and returns and had sought permission due to shortage of storage space, so the department already knew the material facts. On that basis, no suppression or misstatement was established, and the extended limitation period could not be invoked. The demand therefore failed on limitation, with the conclusion favouring the assessee. Case-Laws Central Excise Mon, 24 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86598