https://www.taxtmi.com/caselaws?id=89545 Extended limitation under the proviso to Section 11A of the Central Excises & Salt Act, 1944 is attracted where excisable goods are cleared without licence, declaration or classification list, and the assessee cannot support a plea of bona fide belief with contemporaneous disclosure or evidence negating suppression and intent to evade duty. The text notes that liability on merits was not disputed, and that power-operated testing formed part of the manufacturing process on the facts. Prior precedents were treated as distinguishable because they involved departmental disclosure, approved classification or trade clarification, none of which existed here. en-us Mon, 01 Jun 1998 00:00:00 +0530 Wed, 28 Sep 2011 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89545 Extended limitation under the proviso to Section 11A of the Central Excises & Salt Act, 1944 is attracted where excisable goods are cleared without licence, declaration or classification list, and the assessee cannot support a plea of bona fide belief with contemporaneous disclosure or evidence negating suppression and intent to evade duty. The text notes that liability on merits was not disputed, and that power-operated testing formed part of the manufacturing process on the facts. Prior precedents were treated as distinguishable because they involved departmental disclosure, approved classification or trade clarification, none of which existed here. Case-Laws Central Excise Mon, 01 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89545