https://www.taxtmi.com/caselaws?id=99237 The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by M/s. Elecon (Madras) Ltd. The Tribunal held that the extended period of limitation under Section 11A of the Central Excises and Salt Act, 1944 was not applicable as the assessee had not suppressed any material facts. The accurate descriptions of goods provided by the assessee led to the entire demand of duty being time-barred. en-us Thu, 19 Oct 2000 00:00:00 +0530 Wed, 25 Jan 2012 16:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99237 The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by M/s. Elecon (Madras) Ltd. The Tribunal held that the extended period of limitation under Section 11A of the Central Excises and Salt Act, 1944 was not applicable as the assessee had not suppressed any material facts. The accurate descriptions of goods provided by the assessee led to the entire demand of duty being time-barred. Case-Laws Central Excise Thu, 19 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99237