https://www.taxtmi.com/caselaws?id=87056 Extended limitation could not be invoked to recover jute cess on captive consumption of jute twine, gunny cuttings and thread waste because suppression of facts was not established. The assessee had filed classification lists that were approved by the department, and the record showed shifting departmental views, followed by trade notices clarifying that cess was not leviable on captive consumption. In that setting, the non-furnishing of particulars did not amount to suppression sufficient to justify the larger limitation period, so the demand could not be sustained on that ground. en-us Mon, 28 Jul 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87056 Extended limitation could not be invoked to recover jute cess on captive consumption of jute twine, gunny cuttings and thread waste because suppression of facts was not established. The assessee had filed classification lists that were approved by the department, and the record showed shifting departmental views, followed by trade notices clarifying that cess was not leviable on captive consumption. In that setting, the non-furnishing of particulars did not amount to suppression sufficient to justify the larger limitation period, so the demand could not be sustained on that ground. Case-Laws Central Excise Mon, 28 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87056