https://www.taxtmi.com/caselaws?id=94172 The extended limitation period under Section 11A(1) of the Central Excises & Salt Act could be invoked only on proof of suppression of material facts with intent to evade duty. On the facts noted, the classification position of the diesel engines was already known to the Department, the classification list had been filed and approved, and the engines were manufactured for captive consumption. As suppression was not established, the extended period was held unsustainable and its invocation unjustified in favour of the assessee. en-us Mon, 11 Aug 1997 00:00:00 +0530 Sat, 19 Nov 2011 15:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94172 The extended limitation period under Section 11A(1) of the Central Excises & Salt Act could be invoked only on proof of suppression of material facts with intent to evade duty. On the facts noted, the classification position of the diesel engines was already known to the Department, the classification list had been filed and approved, and the engines were manufactured for captive consumption. As suppression was not established, the extended period was held unsustainable and its invocation unjustified in favour of the assessee. Case-Laws Central Excise Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94172