https://www.taxtmi.com/caselaws?id=91082 Show cause notices issued beyond six months were sustainable only if the extended limitation period under Rule 10 of the Central Excise Rules, 1944 applied. Alleged suppression of extra charges, including special packing, handling, freight, insurance and service charges, was rejected because the records showed these charges had been disclosed in separate letters to the Assistant Collector. On those facts, there was full disclosure and no material to establish suppression with intent to evade duty, so the notices were time-barred and the finding for the assessee was upheld. en-us Tue, 17 Jun 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91082 Show cause notices issued beyond six months were sustainable only if the extended limitation period under Rule 10 of the Central Excise Rules, 1944 applied. Alleged suppression of extra charges, including special packing, handling, freight, insurance and service charges, was rejected because the records showed these charges had been disclosed in separate letters to the Assistant Collector. On those facts, there was full disclosure and no material to establish suppression with intent to evade duty, so the notices were time-barred and the finding for the assessee was upheld. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91082