https://www.taxtmi.com/caselaws?id=87309 The extended limitation period under the proviso to Section 11A of the Central Excise Act does not apply where the assessee has disclosed clearance details and discount particulars in RT-12 returns and the disputed depot sale prices were not legally required to be reported. On those facts, omission to furnish post-clearance depot selling prices does not amount to suppression of facts, and the record must also show a wilful wrong statement or misdeclaration before the extended period can be invoked. The duty demand for 1986-87 clearances, raised in November 1989, was therefore treated as time-barred in favour of the assessee. en-us Fri, 03 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 11:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87309 The extended limitation period under the proviso to Section 11A of the Central Excise Act does not apply where the assessee has disclosed clearance details and discount particulars in RT-12 returns and the disputed depot sale prices were not legally required to be reported. On those facts, omission to furnish post-clearance depot selling prices does not amount to suppression of facts, and the record must also show a wilful wrong statement or misdeclaration before the extended period can be invoked. The duty demand for 1986-87 clearances, raised in November 1989, was therefore treated as time-barred in favour of the assessee. Case-Laws Central Excise Fri, 03 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87309