https://www.taxtmi.com/caselaws?id=86912 Mere non-declaration of exclusive supply of goods to Railways did not amount to suppression of material facts with intent to evade duty where the assessee had a bona fide belief about classification under the prevailing tariff practice and exemption arrangement. On those facts, the extended period of limitation could not be invoked, the demand was barred by limitation, and the penalty could not be sustained. The article states that a factual non-disclosure, without the requisite intent to evade, is insufficient to justify extended limitation in duty matters. en-us Fri, 25 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 13:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86912 Mere non-declaration of exclusive supply of goods to Railways did not amount to suppression of material facts with intent to evade duty where the assessee had a bona fide belief about classification under the prevailing tariff practice and exemption arrangement. On those facts, the extended period of limitation could not be invoked, the demand was barred by limitation, and the penalty could not be sustained. The article states that a factual non-disclosure, without the requisite intent to evade, is insufficient to justify extended limitation in duty matters. Case-Laws Central Excise Fri, 25 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86912