https://www.taxtmi.com/caselaws?id=94436 Repeated filing and approval of classification lists claiming exemption, together with sanctioned refund claims, prevented the department from invoking suppression to extend limitation. Because an earlier show cause notice had already raised the same valuation controversy, the later notice did not provide a valid basis for the extended period. On that footing, the demands were held time barred and set aside. The majority also found no need to remand the matter for fresh determination of the plant and machinery value, as the limitation issue was ative and disposed of the dispute. en-us Thu, 05 Aug 1999 00:00:00 +0530 Tue, 22 Nov 2011 14:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94436 Repeated filing and approval of classification lists claiming exemption, together with sanctioned refund claims, prevented the department from invoking suppression to extend limitation. Because an earlier show cause notice had already raised the same valuation controversy, the later notice did not provide a valid basis for the extended period. On that footing, the demands were held time barred and set aside. The majority also found no need to remand the matter for fresh determination of the plant and machinery value, as the limitation issue was ative and disposed of the dispute. Case-Laws Central Excise Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94436