https://www.taxtmi.com/caselaws?id=90872 The extended limitation period under the proviso to Section 11A of the Central Excise Act was unavailable because the material facts had been disclosed to the department through correspondence and classification documents. Since the goods were described as tin cuttings and punching waste, and the department had access to those facts before approving the classification list, there was no concealment or misstatement. On that basis, the demand was held time-barred and the penalty could not survive, so the appeals succeeded on limitation and the demand and penalty were set aside. en-us Thu, 18 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 12:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90872 The extended limitation period under the proviso to Section 11A of the Central Excise Act was unavailable because the material facts had been disclosed to the department through correspondence and classification documents. Since the goods were described as tin cuttings and punching waste, and the department had access to those facts before approving the classification list, there was no concealment or misstatement. On that basis, the demand was held time-barred and the penalty could not survive, so the appeals succeeded on limitation and the demand and penalty were set aside. Case-Laws Central Excise Thu, 18 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90872