https://www.taxtmi.com/caselaws?id=89841 Where the department alleged non-disclosure of freight, insurance and handling charges, the balance-sheet entries on record were found to disclose the relevant freight and insurance figures, leaving no satisfactory basis to infer suppression. The extended period of limitation was therefore held not invocable and the duty demand was time-barred. On merits, the demand also failed because the department relied mainly on the balance sheet, while the record showed no further investigation into clearance-related documents and no worthwhile supporting evidence. The impugned order was set aside, with consequential relief to the assessee. en-us Thu, 27 Aug 1998 00:00:00 +0530 Fri, 30 Sep 2011 10:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89841 Where the department alleged non-disclosure of freight, insurance and handling charges, the balance-sheet entries on record were found to disclose the relevant freight and insurance figures, leaving no satisfactory basis to infer suppression. The extended period of limitation was therefore held not invocable and the duty demand was time-barred. On merits, the demand also failed because the department relied mainly on the balance sheet, while the record showed no further investigation into clearance-related documents and no worthwhile supporting evidence. The impugned order was set aside, with consequential relief to the assessee. Case-Laws Central Excise Thu, 27 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89841