https://www.taxtmi.com/caselaws?id=93835 Extended limitation for excise duty cannot be invoked where officers already possessed material facts concerning fabrication, erection and installation, and the notice followed more than two years after that disclosure. Fabrication and erection of silos, tanks and piping were not capable of concealment, while contemporaneous records supported a bona fide belief that the completed structures were immovable and not dutiable. In the absence of established deliberate suppression with intent to evade duty, the demand was time-barred and the suppression finding could not stand. en-us Wed, 30 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:25:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93835 Extended limitation for excise duty cannot be invoked where officers already possessed material facts concerning fabrication, erection and installation, and the notice followed more than two years after that disclosure. Fabrication and erection of silos, tanks and piping were not capable of concealment, while contemporaneous records supported a bona fide belief that the completed structures were immovable and not dutiable. In the absence of established deliberate suppression with intent to evade duty, the demand was time-barred and the suppression finding could not stand. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93835