https://www.taxtmi.com/caselaws?id=87594 Extended limitation was not available where the alleged suppression was negated by disclosure of the relevant collection in invoices and monthly RT-12 returns, even though it was omitted from price lists. The bona fide belief that testing charges collected towards stamping under State law were not includible in assessable value further showed absence of wilful suppression or intent to evade duty. On those facts, the show cause notice was held barred by limitation and the Department could not invoke the extended period. en-us Mon, 27 Oct 1997 00:00:00 +0530 Thu, 08 Sep 2011 10:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87594 Extended limitation was not available where the alleged suppression was negated by disclosure of the relevant collection in invoices and monthly RT-12 returns, even though it was omitted from price lists. The bona fide belief that testing charges collected towards stamping under State law were not includible in assessable value further showed absence of wilful suppression or intent to evade duty. On those facts, the show cause notice was held barred by limitation and the Department could not invoke the extended period. Case-Laws Central Excise Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87594