https://www.taxtmi.com/caselaws?id=87316 Extended limitation could not be invoked where the classification list and price list were disclosed to the department, the goods were examined by the officer, and the appellant had also reflected the goods in its returns. On those facts, suppression of facts was not established, so the duty demand was barred by limitation and the penalty could not survive. The finding of suppression was therefore set aside in favour of the assessee. en-us Wed, 08 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87316 Extended limitation could not be invoked where the classification list and price list were disclosed to the department, the goods were examined by the officer, and the appellant had also reflected the goods in its returns. On those facts, suppression of facts was not established, so the duty demand was barred by limitation and the penalty could not survive. The finding of suppression was therefore set aside in favour of the assessee. Case-Laws Central Excise Wed, 08 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87316