https://www.taxtmi.com/caselaws?id=99889 The earlier classification list sufficiently disclosed the nature of the manufacturer's activity, and the later description did not show any deliberate attempt to mislead. As the department failed to establish suppression or misdeclaration, the extended period of limitation under the proviso to section 11A(1) of the Central Excise Act, 1944 could not be invoked, and the demand could not be sustained on that basis. en-us Mon, 06 Nov 2000 00:00:00 +0530 Mon, 30 Jan 2012 14:58:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99889 The earlier classification list sufficiently disclosed the nature of the manufacturer's activity, and the later description did not show any deliberate attempt to mislead. As the department failed to establish suppression or misdeclaration, the extended period of limitation under the proviso to section 11A(1) of the Central Excise Act, 1944 could not be invoked, and the demand could not be sustained on that basis. Case-Laws Central Excise Mon, 06 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99889