https://www.taxtmi.com/caselaws?id=88278 Prior disclosure of a material fact to the department constitutes departmental knowledge and defeats an allegation of suppression for invoking the extended period of limitation. On that basis, the demand beyond six months was held time-barred and set aside. The penalty based on contravention of classification and removal requirements was also not sustained in its existing form, because suppression was not established and deliberate omission was not clearly shown. The matter was remitted for recomputation of duty on the surviving demand. en-us Fri, 19 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 16:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88278 Prior disclosure of a material fact to the department constitutes departmental knowledge and defeats an allegation of suppression for invoking the extended period of limitation. On that basis, the demand beyond six months was held time-barred and set aside. The penalty based on contravention of classification and removal requirements was also not sustained in its existing form, because suppression was not established and deliberate omission was not clearly shown. The matter was remitted for recomputation of duty on the surviving demand. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88278