https://www.taxtmi.com/caselaws?id=94939 Full disclosure of the exemption claim in approved classification lists barred the department from alleging suppression or wilful misstatement to invoke the extended period of limitation for handloom cess. Because the assessee had stated that no cess was payable and had sought exemption, and the lists were approved without objection, the demand could not be sustained as time-barred. The stated result was that the appeal succeeded on limitation and the demand was set aside. en-us Wed, 04 Oct 2000 00:00:00 +0530 Mon, 05 Dec 2011 18:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94939 Full disclosure of the exemption claim in approved classification lists barred the department from alleging suppression or wilful misstatement to invoke the extended period of limitation for handloom cess. Because the assessee had stated that no cess was payable and had sought exemption, and the lists were approved without objection, the demand could not be sustained as time-barred. The stated result was that the appeal succeeded on limitation and the demand was set aside. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94939