https://www.taxtmi.com/caselaws?id=92149 Full disclosure of the raw material, manufacturing process, by-products, and classification details barred invocation of the extended limitation period under the proviso to Section 11A, because the department could not show suppression, misdeclaration, or intent to evade duty. Approved classification lists and compliance with prescribed excise procedures also made Rule 9(2) inapplicable, as the clearances were regular and not clandestine. On that basis, the duty demand and penalty were not sustainable, and consequential relief followed. en-us Fri, 09 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92149 Full disclosure of the raw material, manufacturing process, by-products, and classification details barred invocation of the extended limitation period under the proviso to Section 11A, because the department could not show suppression, misdeclaration, or intent to evade duty. Approved classification lists and compliance with prescribed excise procedures also made Rule 9(2) inapplicable, as the clearances were regular and not clandestine. On that basis, the duty demand and penalty were not sustainable, and consequential relief followed. Case-Laws Central Excise Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92149