https://www.taxtmi.com/caselaws?id=94480 Extended limitation for duty recovery on the basis of misclassification and wilful suppression was unavailable where the assessee had disclosed the nature of the goods and the basis of classification in the classification list, and the departmental officer had approved it. In those circumstances, the disclosure of material facts negatived any allegation of deliberate suppression, because invocation of the extended period requires proof of intent to evade duty. The demand could not be sustained on that basis, and consequential relief followed. en-us Mon, 29 Nov 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:30:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94480 Extended limitation for duty recovery on the basis of misclassification and wilful suppression was unavailable where the assessee had disclosed the nature of the goods and the basis of classification in the classification list, and the departmental officer had approved it. In those circumstances, the disclosure of material facts negatived any allegation of deliberate suppression, because invocation of the extended period requires proof of intent to evade duty. The demand could not be sustained on that basis, and consequential relief followed. Case-Laws Central Excise Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94480