https://www.taxtmi.com/caselaws?id=86827 Rule 9(2) applies to clandestine removal of dutiable goods, and the extended limitation under Section 11A can be invoked only where suppression to evade duty is established. Where the department had long been aware of the manufacturing activity, including from earlier proceedings, failure to appreciate the effect of a changed notification did not by itself amount to suppression. The demand was therefore time-barred, and the assessee succeeded on limitation. en-us Mon, 09 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 16:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86827 Rule 9(2) applies to clandestine removal of dutiable goods, and the extended limitation under Section 11A can be invoked only where suppression to evade duty is established. Where the department had long been aware of the manufacturing activity, including from earlier proceedings, failure to appreciate the effect of a changed notification did not by itself amount to suppression. The demand was therefore time-barred, and the assessee succeeded on limitation. Case-Laws Central Excise Mon, 09 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86827