https://www.taxtmi.com/caselaws?id=87427 Extended limitation under Section 11A of the Central Excises Act, 1944 was held unavailable where the assessee had disclosed the price data supplied by its customer in the filed price list and had no knowledge of the customer's separate arrangement with the upstream supplier, including any price escalation clause. On those facts, there was no suppression of material facts or deliberate concealment with intent to evade duty, so the longer period could not be invoked and the demand for the extended period could not be sustained. en-us Mon, 20 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 18:24:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87427 Extended limitation under Section 11A of the Central Excises Act, 1944 was held unavailable where the assessee had disclosed the price data supplied by its customer in the filed price list and had no knowledge of the customer's separate arrangement with the upstream supplier, including any price escalation clause. On those facts, there was no suppression of material facts or deliberate concealment with intent to evade duty, so the longer period could not be invoked and the demand for the extended period could not be sustained. Case-Laws Central Excise Mon, 20 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87427