https://www.taxtmi.com/caselaws?id=87883 A demand of duty based on variation in freight charges failed because the extended limitation period could not be invoked without suppression of facts. The appellants had prepared the price list on the basis of past freight expenditure, and the later shortfall arose in subsequent periods without evidence of manipulation, concealment, or any deliberate act to evade duty. A minor change in freight charges caused by future sale patterns and carriage arrangements was insufficient to establish suppression. The demand was therefore barred by limitation and the assessee succeeded on that ground. en-us Wed, 10 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87883 A demand of duty based on variation in freight charges failed because the extended limitation period could not be invoked without suppression of facts. The appellants had prepared the price list on the basis of past freight expenditure, and the later shortfall arose in subsequent periods without evidence of manipulation, concealment, or any deliberate act to evade duty. A minor change in freight charges caused by future sale patterns and carriage arrangements was insufficient to establish suppression. The demand was therefore barred by limitation and the assessee succeeded on that ground. Case-Laws Central Excise Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87883