https://www.taxtmi.com/caselaws?id=98872 Where the assessee had disclosed in the classification lists that it was purifying chemicals and had only taken a legal view that the purified products were not excisable, those disclosures could not be treated as suppression of facts or misstatement. Since the department was aware of the material facts and took no timely action, the extended period under the proviso to section 11A(1) of the Central Excise Act, 1944 was not available, and the duty demand was time-barred. en-us Thu, 23 Mar 2000 00:00:00 +0530 Tue, 24 Jan 2012 13:15:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98872 Where the assessee had disclosed in the classification lists that it was purifying chemicals and had only taken a legal view that the purified products were not excisable, those disclosures could not be treated as suppression of facts or misstatement. Since the department was aware of the material facts and took no timely action, the extended period under the proviso to section 11A(1) of the Central Excise Act, 1944 was not available, and the duty demand was time-barred. Case-Laws Central Excise Thu, 23 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98872