https://www.taxtmi.com/caselaws?id=87092 Disclosure in declarations and correspondence showed the nature of the steel forgings and their source, so the use of the description "intermediate products" did not amount to deliberate suppression. Because the goods were stated to be exempt under Notification No. 208/83 and the description did not confer any real duty advantage, the allegation of suppression with intent to evade duty failed. The extended period of limitation was therefore not available, and the demand and penalty could not be sustained against the assessee. en-us Thu, 14 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:00:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87092 Disclosure in declarations and correspondence showed the nature of the steel forgings and their source, so the use of the description "intermediate products" did not amount to deliberate suppression. Because the goods were stated to be exempt under Notification No. 208/83 and the description did not confer any real duty advantage, the allegation of suppression with intent to evade duty failed. The extended period of limitation was therefore not available, and the demand and penalty could not be sustained against the assessee. Case-Laws Central Excise Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87092