https://www.taxtmi.com/caselaws?id=100242 Where the relevant price lists for the same goods were fully disclosed in the prescribed forms and approved by the department, suppression was not established and the extended period of limitation under section 11A could not be invoked. The difference between prices charged for captive consumption and to independent buyers, without a valid basis for alleging concealment, was insufficient to sustain the demand. The duty demand was therefore held barred by limitation, and the penalty was also set aside. en-us Sat, 11 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100242 Where the relevant price lists for the same goods were fully disclosed in the prescribed forms and approved by the department, suppression was not established and the extended period of limitation under section 11A could not be invoked. The difference between prices charged for captive consumption and to independent buyers, without a valid basis for alleging concealment, was insufficient to sustain the demand. The duty demand was therefore held barred by limitation, and the penalty was also set aside. Case-Laws Central Excise Sat, 11 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100242