https://www.taxtmi.com/caselaws?id=88068 Extended limitation under the proviso to Section 11A of the Central Excise Act was treated as unavailable because suppression requires deliberate withholding of material facts with intent to evade duty; mere omission to furnish information was insufficient where the relevant facts and manufacture were already within departmental knowledge. Sand moulds used for iron castings were also treated as covered by the exemption notifications for moulds for metals. On that basis, the duty demand could not be sustained and was set aside in favour of the assessee. en-us Tue, 09 Dec 1997 00:00:00 +0530 Wed, 14 Sep 2011 18:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88068 Extended limitation under the proviso to Section 11A of the Central Excise Act was treated as unavailable because suppression requires deliberate withholding of material facts with intent to evade duty; mere omission to furnish information was insufficient where the relevant facts and manufacture were already within departmental knowledge. Sand moulds used for iron castings were also treated as covered by the exemption notifications for moulds for metals. On that basis, the duty demand could not be sustained and was set aside in favour of the assessee. Case-Laws Central Excise Tue, 09 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88068