https://www.taxtmi.com/caselaws?id=94464 Duty demand on diesel generating sets assembled and installed at site was held time-barred under the extended limitation period because excisability was doubtful and the assessee acted under a bona fide belief supported by a Board circular. Departmental officers had knowledge of the activity through visits to the factory, so mere non-payment did not amount to suppression of facts. In the absence of wilful suppression or intention to evade duty, the extended period under Section 11A could not be invoked, and the demand beyond six months failed. en-us Tue, 12 Oct 1999 00:00:00 +0530 Tue, 22 Nov 2011 16:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94464 Duty demand on diesel generating sets assembled and installed at site was held time-barred under the extended limitation period because excisability was doubtful and the assessee acted under a bona fide belief supported by a Board circular. Departmental officers had knowledge of the activity through visits to the factory, so mere non-payment did not amount to suppression of facts. In the absence of wilful suppression or intention to evade duty, the extended period under Section 11A could not be invoked, and the demand beyond six months failed. Case-Laws Central Excise Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94464