https://www.taxtmi.com/caselaws?id=92451 Yearly declarations disclosing manufacture of branded talcum powder and its supply to the principal concern were filed and repeatedly accepted by departmental officers after further information was sought and replied to. On those facts, there was no concealment, withholding of material facts, resistance to inquiry, or deliberate suppression with intent to evade duty. The extended limitation period under the proviso to Section 11A(1) of the Central Excise Act was therefore not available, and the demand was held time-barred. en-us Thu, 16 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 16:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92451 Yearly declarations disclosing manufacture of branded talcum powder and its supply to the principal concern were filed and repeatedly accepted by departmental officers after further information was sought and replied to. On those facts, there was no concealment, withholding of material facts, resistance to inquiry, or deliberate suppression with intent to evade duty. The extended limitation period under the proviso to Section 11A(1) of the Central Excise Act was therefore not available, and the demand was held time-barred. Case-Laws Central Excise Thu, 16 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92451