https://www.taxtmi.com/caselaws?id=102379 Extended limitation could not be invoked where continuous computer stationery had a debatable classification and the assessee could reasonably believe the goods fell under Heading 4820 and were exempt from duty. On that bona fide belief, non-filing of a classification list and non-compliance with excise formalities did not amount to wilful suppression of facts. The extended period was therefore unavailable, and the duty demand and penalty could not be sustained on that basis. en-us Tue, 26 Feb 2002 00:00:00 +0530 Tue, 14 Feb 2012 16:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102379 Extended limitation could not be invoked where continuous computer stationery had a debatable classification and the assessee could reasonably believe the goods fell under Heading 4820 and were exempt from duty. On that bona fide belief, non-filing of a classification list and non-compliance with excise formalities did not amount to wilful suppression of facts. The extended period was therefore unavailable, and the duty demand and penalty could not be sustained on that basis. Case-Laws Central Excise Tue, 26 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102379