https://www.taxtmi.com/caselaws?id=89268 Disclosure in RT 12 returns of clearances under separate chapter headings and the description of goods under each tariff heading was sufficient to inform the department of the relevant values for the exemption notification. On those facts, there was no suppression of material facts, so the extended period of limitation could not be invoked. The duty demand was therefore barred by limitation, and the penalty could not survive. en-us Mon, 01 Jun 1998 00:00:00 +0530 Sat, 24 Sep 2011 14:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89268 Disclosure in RT 12 returns of clearances under separate chapter headings and the description of goods under each tariff heading was sufficient to inform the department of the relevant values for the exemption notification. On those facts, there was no suppression of material facts, so the extended period of limitation could not be invoked. The duty demand was therefore barred by limitation, and the penalty could not survive. Case-Laws Central Excise Mon, 01 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89268