https://www.taxtmi.com/caselaws?id=91095 Non-disclosure of power use at an earlier stage in production did not amount to suppression with intent to evade duty where the department had already clarified that the relevant exemption would be denied only if power was used in converting fabrics into sacks. On that understanding, the omission in the classification list was not a material suppression for invoking the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944. Because the notice was issued beyond the normal limitation period, the demand was held time-barred and the extended period could not be applied. en-us Thu, 07 Aug 1997 00:00:00 +0530 Thu, 13 Oct 2011 17:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91095 Non-disclosure of power use at an earlier stage in production did not amount to suppression with intent to evade duty where the department had already clarified that the relevant exemption would be denied only if power was used in converting fabrics into sacks. On that understanding, the omission in the classification list was not a material suppression for invoking the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944. Because the notice was issued beyond the normal limitation period, the demand was held time-barred and the extended period could not be applied. Case-Laws Central Excise Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91095