https://www.taxtmi.com/caselaws?id=97697 Where the computation basis and supporting material were fully disclosed to the department, the extended period of limitation for excise duty could not be invoked absent suppression or misrepresentation, and the demand beyond the normal limitation period was time-barred. Because only the surviving demand within limitation remained, the duty liability for that period had to be recalculated by the jurisdictional Commissioner, and the penalty issue was left open for fresh consideration. The matter was therefore remanded for de novo determination of the permissible duty demand and connected penalty. en-us Thu, 30 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97697 Where the computation basis and supporting material were fully disclosed to the department, the extended period of limitation for excise duty could not be invoked absent suppression or misrepresentation, and the demand beyond the normal limitation period was time-barred. Because only the surviving demand within limitation remained, the duty liability for that period had to be recalculated by the jurisdictional Commissioner, and the penalty issue was left open for fresh consideration. The matter was therefore remanded for de novo determination of the permissible duty demand and connected penalty. Case-Laws Central Excise Thu, 30 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97697