https://www.taxtmi.com/caselaws?id=90337 Material disclosure to the Department of the goods supplied, their separate pricing, and their treatment in invoices and monthly returns defeated any allegation of suppression or wilful misstatement. On those facts, the foundation for invoking the extended limitation period under Section 11A of the Central Excises and Salt Act, 1944 failed, so the duty demand was time-barred and the penalty was unsustainable. en-us Thu, 11 Jul 1996 00:00:00 +0530 Wed, 05 Oct 2011 17:10:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90337 Material disclosure to the Department of the goods supplied, their separate pricing, and their treatment in invoices and monthly returns defeated any allegation of suppression or wilful misstatement. On those facts, the foundation for invoking the extended limitation period under Section 11A of the Central Excises and Salt Act, 1944 failed, so the duty demand was time-barred and the penalty was unsustainable. Case-Laws Central Excise Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90337