https://www.taxtmi.com/caselaws?id=92303 Duty clearances made under approved classification lists and at rates accepted by the Department did not justify invocation of the extended limitation period on allegations of suppression or misdeclaration. The goods were described in the lists as laminated non-wovens, and if further particulars about ingredients were needed, it was for the Department to seek them before approval. On those facts, suppression was not established, the proviso to Section 11A of the Central Excise Act could not be invoked, and the demand was time-barred. en-us Wed, 13 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92303 Duty clearances made under approved classification lists and at rates accepted by the Department did not justify invocation of the extended limitation period on allegations of suppression or misdeclaration. The goods were described in the lists as laminated non-wovens, and if further particulars about ingredients were needed, it was for the Department to seek them before approval. On those facts, suppression was not established, the proviso to Section 11A of the Central Excise Act could not be invoked, and the demand was time-barred. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92303