https://www.taxtmi.com/caselaws?id=90165 Full disclosure in classification declarations, accepted by the department from time to time, was sufficient to negate suppression. Where the assessee described the goods correctly and there was no incomplete description, misdescription, or concealment of clearances, the ingredients for invoking the extended limitation period were not met. A notice issued beyond the normal period without proof of suppression could not sustain the demand, which was therefore barred by limitation and the extended period was unavailable. en-us Fri, 21 Aug 1998 00:00:00 +0530 Mon, 03 Oct 2011 18:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90165 Full disclosure in classification declarations, accepted by the department from time to time, was sufficient to negate suppression. Where the assessee described the goods correctly and there was no incomplete description, misdescription, or concealment of clearances, the ingredients for invoking the extended limitation period were not met. A notice issued beyond the normal period without proof of suppression could not sustain the demand, which was therefore barred by limitation and the extended period was unavailable. Case-Laws Central Excise Fri, 21 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90165