https://www.taxtmi.com/caselaws?id=91128 Declarations describing the goods as air rifles, together with detailed manufacturing disclosures, put the department on notice that parts and final assembly were being carried out. Since the record already contained sufficient material for further enquiry, there was no withholding of facts with intent to evade duty and suppression could not be alleged. The extended period of limitation under Central Excise law was therefore unavailable, and the duty demand was barred by limitation. The absence of a personal penalty also supported the assessee's bona fides. On that basis, the demand was set aside and the appeal succeeded on limitation. en-us Thu, 29 Jan 1998 00:00:00 +0530 Fri, 14 Oct 2011 10:30:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91128 Declarations describing the goods as air rifles, together with detailed manufacturing disclosures, put the department on notice that parts and final assembly were being carried out. Since the record already contained sufficient material for further enquiry, there was no withholding of facts with intent to evade duty and suppression could not be alleged. The extended period of limitation under Central Excise law was therefore unavailable, and the duty demand was barred by limitation. The absence of a personal penalty also supported the assessee's bona fides. On that basis, the demand was set aside and the appeal succeeded on limitation. Case-Laws Central Excise Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91128