https://www.taxtmi.com/caselaws?id=99142 Extended limitation for duty demand was not available where the assessee had disclosed receipt and use of free-supplied copper inserts to the department through letters and declarations, including that the inserts did not affect the final product price. On those facts, there was no mala fide suppression or deliberate misstatement with intent to evade duty, and the transaction was treated as revenue neutral because the customer could have supplied the inserts under the Modvat procedure and received corresponding credit. The demand was therefore barred by limitation, and the assessee succeeded. en-us Wed, 16 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99142 Extended limitation for duty demand was not available where the assessee had disclosed receipt and use of free-supplied copper inserts to the department through letters and declarations, including that the inserts did not affect the final product price. On those facts, there was no mala fide suppression or deliberate misstatement with intent to evade duty, and the transaction was treated as revenue neutral because the customer could have supplied the inserts under the Modvat procedure and received corresponding credit. The demand was therefore barred by limitation, and the assessee succeeded. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99142