https://www.taxtmi.com/caselaws?id=91038 Exports made under bond and processed through prescribed departmental procedure, with examination and certification by excise officers, were held to be within departmental knowledge, so suppression of facts could not be attributed to the assessee. On that basis, the extended period for recovery was not available and the demand was time-barred. A belated miscellaneous application seeking amendment of the Review Show Cause Notice was also rejected because it attempted to go beyond the original notice and was filed after an unexplained delay. en-us Fri, 06 Dec 1985 00:00:00 +0530 Thu, 13 Oct 2011 14:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91038 Exports made under bond and processed through prescribed departmental procedure, with examination and certification by excise officers, were held to be within departmental knowledge, so suppression of facts could not be attributed to the assessee. On that basis, the extended period for recovery was not available and the demand was time-barred. A belated miscellaneous application seeking amendment of the Review Show Cause Notice was also rejected because it attempted to go beyond the original notice and was filed after an unexplained delay. Case-Laws Central Excise Fri, 06 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91038