https://www.taxtmi.com/caselaws?id=95926 Full disclosure of the manufacturing process and the use of material in making water storage tanks, together with declarations filed for small-scale exemption and at registration, prevented any finding of suppression or wilful misdeclaration with intent to evade duty. On that factual basis, the extended limitation period under Section 11A could not be invoked, so the demand was held time-barred. en-us Mon, 05 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 10:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95926 Full disclosure of the manufacturing process and the use of material in making water storage tanks, together with declarations filed for small-scale exemption and at registration, prevented any finding of suppression or wilful misdeclaration with intent to evade duty. On that factual basis, the extended limitation period under Section 11A could not be invoked, so the demand was held time-barred. Case-Laws Central Excise Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95926