https://www.taxtmi.com/caselaws?id=88358 A later excise demand for an earlier period was held time-barred because the Department had already raised the same exemption issue in a prior notice and had approved the assessee's classification list. On those facts, the record did not support deliberate suppression of facts with intent to evade duty, and the extended limitation period under Section 11A could not be invoked. The demand therefore failed on limitation. en-us Tue, 10 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 13:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88358 A later excise demand for an earlier period was held time-barred because the Department had already raised the same exemption issue in a prior notice and had approved the assessee's classification list. On those facts, the record did not support deliberate suppression of facts with intent to evade duty, and the extended limitation period under Section 11A could not be invoked. The demand therefore failed on limitation. Case-Laws Central Excise Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88358