https://www.taxtmi.com/caselaws?id=96282 Where the goods and their description were already disclosed in gate passes annexed to RT-12 returns and those returns were finally assessed, the department was treated as already aware of the material facts. On that basis, even if the classification list involved misdeclaration, no fresh fact justified use of the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944. The extended period was therefore unavailable, the demand could not be sustained on that basis, and the appeal succeeded with consequential relief. en-us Mon, 20 Nov 2000 00:00:00 +0530 Tue, 20 Dec 2011 15:48:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96282 Where the goods and their description were already disclosed in gate passes annexed to RT-12 returns and those returns were finally assessed, the department was treated as already aware of the material facts. On that basis, even if the classification list involved misdeclaration, no fresh fact justified use of the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944. The extended period was therefore unavailable, the demand could not be sustained on that basis, and the appeal succeeded with consequential relief. Case-Laws Central Excise Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96282