https://www.taxtmi.com/caselaws?id=94238 The extended period of limitation cannot be invoked unless there is suppression of material facts or wilful misstatement with intent to evade duty. Here, the assessee had disclosed the clearance process, conversion of yarn into twine through job workers, generation and return of waste, and payment of duty on some twine clearances; the department was also aware of these facts and had been approached regarding use of waste. On that basis, the ingredients for the extended period were not established, and the demand was held time barred. en-us Tue, 03 Aug 1999 00:00:00 +0530 Mon, 21 Nov 2011 11:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94238 The extended period of limitation cannot be invoked unless there is suppression of material facts or wilful misstatement with intent to evade duty. Here, the assessee had disclosed the clearance process, conversion of yarn into twine through job workers, generation and return of waste, and payment of duty on some twine clearances; the department was also aware of these facts and had been approached regarding use of waste. On that basis, the ingredients for the extended period were not established, and the demand was held time barred. Case-Laws Central Excise Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94238