https://www.taxtmi.com/caselaws?id=94213 Sufficient disclosure of the manufacturing process in the assessee's declarations, together with the Department's prior knowledge from an earlier show cause notice on the same facts, prevented invocation of the extended period of limitation. The disclosed information put the Department on notice that HDPE tubes or fabrics were the relevant raw material, so suppression of material facts or misstatement could not be attributed to the assessee. As no basis existed for the longer limitation period, the demand was held time-barred and set aside. en-us Tue, 20 Apr 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94213 Sufficient disclosure of the manufacturing process in the assessee's declarations, together with the Department's prior knowledge from an earlier show cause notice on the same facts, prevented invocation of the extended period of limitation. The disclosed information put the Department on notice that HDPE tubes or fabrics were the relevant raw material, so suppression of material facts or misstatement could not be attributed to the assessee. As no basis existed for the longer limitation period, the demand was held time-barred and set aside. Case-Laws Central Excise Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94213