https://www.taxtmi.com/caselaws?id=89967 The extended period of limitation could not be invoked where the department already knew of the disputed classification after the first test report, yet issued the show cause notice only nearly seven months later. The assessee's declaration matched the supplier's description of the grey fabrics, and it had no independent facility to test fibre composition. On those facts, suppression or deliberate misdeclaration was not established, so the demand for the extended period was not sustainable. en-us Mon, 01 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89967 The extended period of limitation could not be invoked where the department already knew of the disputed classification after the first test report, yet issued the show cause notice only nearly seven months later. The assessee's declaration matched the supplier's description of the grey fabrics, and it had no independent facility to test fibre composition. On those facts, suppression or deliberate misdeclaration was not established, so the demand for the extended period was not sustainable. Case-Laws Central Excise Mon, 01 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89967