https://www.taxtmi.com/caselaws?id=93627 The extended limitation period under Section 11A(1) could not be invoked absent evidence of wilful suppression or misstatement to evade duty. The assessee's declaration was found complete, and the Department was expected to verify classification, facts and exemption eligibility before granting declarant status. As the relevant facts were available to both sides and no material showed concealment of information, mere failure to investigate further did not amount to suppression. Applying the earlier precedent on suppression and limitation, the demand was not sustainable to the extent it depended on the extended period. en-us Fri, 02 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 17:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93627 The extended limitation period under Section 11A(1) could not be invoked absent evidence of wilful suppression or misstatement to evade duty. The assessee's declaration was found complete, and the Department was expected to verify classification, facts and exemption eligibility before granting declarant status. As the relevant facts were available to both sides and no material showed concealment of information, mere failure to investigate further did not amount to suppression. Applying the earlier precedent on suppression and limitation, the demand was not sustainable to the extent it depended on the extended period. Case-Laws Central Excise Fri, 02 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93627