https://www.taxtmi.com/caselaws?id=100565 The demand was held time-barred because the extended limitation period could not be invoked without evidence of suppression, misstatement, or concealment. Classification lists had been filed and approved repeatedly, the product description and technical particulars were disclosed, and the department delayed issuing the show cause notice for several years without sharing the test result. On those facts, the approved classification and departmental awareness of the manufacturing process negatived any deliberate non-disclosure, so the proviso to Section 11A did not apply and the longer limitation period was unavailable. en-us Fri, 12 May 2000 00:00:00 +0530 Fri, 03 Feb 2012 10:23:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100565 The demand was held time-barred because the extended limitation period could not be invoked without evidence of suppression, misstatement, or concealment. Classification lists had been filed and approved repeatedly, the product description and technical particulars were disclosed, and the department delayed issuing the show cause notice for several years without sharing the test result. On those facts, the approved classification and departmental awareness of the manufacturing process negatived any deliberate non-disclosure, so the proviso to Section 11A did not apply and the longer limitation period was unavailable. Case-Laws Central Excise Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100565