https://www.taxtmi.com/caselaws?id=99441 Full disclosure of the valuation basis and contemporaneous price declarations prevented invocation of the extended limitation period under section 11A, because the department was already aware of the method adopted and there was no misstatement or suppression of material facts with intent to evade duty. As the notice was issued beyond the normal period, the duty demand was time-barred and could not be sustained. The Tribunal did not examine the merits of valuation and set aside the duty demand, penalty, interest, and confiscation. en-us Wed, 24 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 13:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99441 Full disclosure of the valuation basis and contemporaneous price declarations prevented invocation of the extended limitation period under section 11A, because the department was already aware of the method adopted and there was no misstatement or suppression of material facts with intent to evade duty. As the notice was issued beyond the normal period, the duty demand was time-barred and could not be sustained. The Tribunal did not examine the merits of valuation and set aside the duty demand, penalty, interest, and confiscation. Case-Laws Central Excise Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99441