https://www.taxtmi.com/caselaws?id=89125 Extended limitation under excise law cannot be invoked without wilful suppression or intent to evade where the classification list for the later period was approved, the manufacturing process remained unchanged, and RT-12 returns were regularly filed and assessed. On those facts, failure to file a revised classification list for the earlier period did not establish suppression or misdeclaration. The show cause notice was therefore time-barred, and both the duty demand and penalty were set aside. en-us Tue, 21 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 15:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89125 Extended limitation under excise law cannot be invoked without wilful suppression or intent to evade where the classification list for the later period was approved, the manufacturing process remained unchanged, and RT-12 returns were regularly filed and assessed. On those facts, failure to file a revised classification list for the earlier period did not establish suppression or misdeclaration. The show cause notice was therefore time-barred, and both the duty demand and penalty were set aside. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89125