https://www.taxtmi.com/caselaws?id=91004 Where the department was already aware of the nature and use of the goods and could have verified classification by sampling, a mere allegation of misdeclaration did not justify invoking the extended limitation period. Because the classification dispute remained unresolved for a substantial time and assessments were finalised while it was pending, the record did not show suppression or intent to evade duty. The demand was therefore time-barred and the extended period of limitation was not invocable. en-us Fri, 14 May 1999 00:00:00 +0530 Thu, 13 Oct 2011 11:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91004 Where the department was already aware of the nature and use of the goods and could have verified classification by sampling, a mere allegation of misdeclaration did not justify invoking the extended limitation period. Because the classification dispute remained unresolved for a substantial time and assessments were finalised while it was pending, the record did not show suppression or intent to evade duty. The demand was therefore time-barred and the extended period of limitation was not invocable. Case-Laws Central Excise Fri, 14 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91004