https://www.taxtmi.com/caselaws?id=100790 Extended limitation under the proviso to Section 11A was unavailable where the duty demand rested on alleged misdeclaration and suppression, but the classification list approval and exemption grant had remained undisturbed for a substantial period. The record did not show material justifying invocation of the longer limitation for the entire demand period, and the classification approval had attained finality on the facts noted. The demand was therefore liable to be set aside for the period beyond six months from the show-cause notice. en-us Mon, 15 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 11:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100790 Extended limitation under the proviso to Section 11A was unavailable where the duty demand rested on alleged misdeclaration and suppression, but the classification list approval and exemption grant had remained undisturbed for a substantial period. The record did not show material justifying invocation of the longer limitation for the entire demand period, and the classification approval had attained finality on the facts noted. The demand was therefore liable to be set aside for the period beyond six months from the show-cause notice. Case-Laws Central Excise Mon, 15 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100790