https://www.taxtmi.com/caselaws?id=88523 A demand was held time-barred because suppression of facts was not substantiated for the relevant period. The classification list had been filed and approved, and the notice and charge memorandum did not contain adequate particulars to support a suppression allegation. Later notices for subsequent periods did not establish suppression for the period in dispute, and the mere observation that the goods were not disclosed as designed to be placed on the floor was insufficient on its own. The limitation objection therefore succeeded, and the appeal was allowed without examination of the merits. en-us Tue, 03 Feb 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88523 A demand was held time-barred because suppression of facts was not substantiated for the relevant period. The classification list had been filed and approved, and the notice and charge memorandum did not contain adequate particulars to support a suppression allegation. Later notices for subsequent periods did not establish suppression for the period in dispute, and the mere observation that the goods were not disclosed as designed to be placed on the floor was insufficient on its own. The limitation objection therefore succeeded, and the appeal was allowed without examination of the merits. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88523