https://www.taxtmi.com/caselaws?id=88448 Approval of clearance under an exemption notification, together with disclosure in classification lists and RT 12 returns, negatives suppression of facts for central excise limitation purposes. Where the assessee has placed the clearances before the department and there is no evidence of fraud, concealment, or intent to evade duty, the extended period of limitation cannot be invoked merely because the department later takes a different view on exemption eligibility. The operative effect is that the demand cannot be sustained on the basis of extended limitation unless suppression and intent are affirmatively established. en-us Mon, 31 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88448 Approval of clearance under an exemption notification, together with disclosure in classification lists and RT 12 returns, negatives suppression of facts for central excise limitation purposes. Where the assessee has placed the clearances before the department and there is no evidence of fraud, concealment, or intent to evade duty, the extended period of limitation cannot be invoked merely because the department later takes a different view on exemption eligibility. The operative effect is that the demand cannot be sustained on the basis of extended limitation unless suppression and intent are affirmatively established. Case-Laws Central Excise Mon, 31 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88448