https://www.taxtmi.com/caselaws?id=92273 The extended period under Rule 57-I(1) is available only on wilful misstatement or suppression of facts with intent to evade duty; it cannot be invoked where the assessee acts under a genuine bona fide belief or bona fide mistake. The Tribunal found that the assessee could reasonably view the processes as manufacture, given uncertainty in the law and conflicting decisions on similar processes, and therefore no intent to evade duty was shown. The declaration filed under Rule 57G was treated as part of the same suppression-and-intent inquiry. On that basis, invocation of the extended period was unjustified and the departmental application failed. en-us Tue, 28 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 14:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92273 The extended period under Rule 57-I(1) is available only on wilful misstatement or suppression of facts with intent to evade duty; it cannot be invoked where the assessee acts under a genuine bona fide belief or bona fide mistake. The Tribunal found that the assessee could reasonably view the processes as manufacture, given uncertainty in the law and conflicting decisions on similar processes, and therefore no intent to evade duty was shown. The declaration filed under Rule 57G was treated as part of the same suppression-and-intent inquiry. On that basis, invocation of the extended period was unjustified and the departmental application failed. Case-Laws Central Excise Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92273