https://www.taxtmi.com/caselaws?id=101171 The retrospective amendment to Section 11A of the Central Excise Act did not justify rectification of the final order because the order had already found that the assessee disclosed availment in the classification list, negating any allegation of suppression. Since the extended limitation period applies only when suppression, misstatement, or similar conduct is established, the Revenue could not rely on the amendment to reopen that factual finding. No apparent mistake was shown in the earlier order, so the rectification application was not maintainable and was rejected. en-us Fri, 01 Feb 2002 00:00:00 +0530 Wed, 08 Feb 2012 17:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101171 The retrospective amendment to Section 11A of the Central Excise Act did not justify rectification of the final order because the order had already found that the assessee disclosed availment in the classification list, negating any allegation of suppression. Since the extended limitation period applies only when suppression, misstatement, or similar conduct is established, the Revenue could not rely on the amendment to reopen that factual finding. No apparent mistake was shown in the earlier order, so the rectification application was not maintainable and was rejected. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101171