https://www.taxtmi.com/caselaws?id=94388 Extended limitation under the proviso to section 11A could not be invoked where the assessee disclosed the nature of the goods in the classification list and RT-12 returns, and the department had scrutinised and accepted the clearances over time. Departmental awareness was also evidenced by gate passes and correspondence seeking a revised classification list. As wilful suppression, misstatement, or a deliberate intent to evade duty was not established, the extended period of limitation was unavailable. The demand was therefore time-barred, and the penalty was unsustainable. en-us Tue, 05 Jan 1999 00:00:00 +0530 Tue, 22 Nov 2011 11:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94388 Extended limitation under the proviso to section 11A could not be invoked where the assessee disclosed the nature of the goods in the classification list and RT-12 returns, and the department had scrutinised and accepted the clearances over time. Departmental awareness was also evidenced by gate passes and correspondence seeking a revised classification list. As wilful suppression, misstatement, or a deliberate intent to evade duty was not established, the extended period of limitation was unavailable. The demand was therefore time-barred, and the penalty was unsustainable. Case-Laws Central Excise Tue, 05 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94388