https://www.taxtmi.com/caselaws?id=92015 Extended limitation under central excise law cannot be invoked unless the assessee deliberately withholds a material fact that it was legally bound to disclose, with intent to evade duty. Where RT-12 returns, proforma invoices and G.P.1 documents already showed clearance of goods from the factory to the depot, the department had knowledge of the essential facts and no legal duty existed to disclose the depot sale price after clearance. The foundation for alleging wilful suppression was therefore absent, so the extended period of limitation was not invocable and the consequential penalty was unsustainable. en-us Tue, 03 Feb 1998 00:00:00 +0530 Sat, 22 Oct 2011 15:37:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92015 Extended limitation under central excise law cannot be invoked unless the assessee deliberately withholds a material fact that it was legally bound to disclose, with intent to evade duty. Where RT-12 returns, proforma invoices and G.P.1 documents already showed clearance of goods from the factory to the depot, the department had knowledge of the essential facts and no legal duty existed to disclose the depot sale price after clearance. The foundation for alleging wilful suppression was therefore absent, so the extended period of limitation was not invocable and the consequential penalty was unsustainable. Case-Laws Central Excise Tue, 03 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92015