https://www.taxtmi.com/caselaws?id=102539 Extended period of limitation could not be invoked where the assessee's returns were already before the departmental officers and the excess clearances over the exemption limit were discoverable in the normal course. In the absence of material showing suppression of facts or any other ingredient required to attract the extended period, duty demand could be sustained only within the normal limitation period. The contention that a fresh classification list was required on crossing the exemption limit was not supported, because the relevant information had already been disclosed to the department through the returns. en-us Wed, 31 Oct 1990 00:00:00 +0530 Wed, 15 Feb 2012 12:40:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102539 Extended period of limitation could not be invoked where the assessee's returns were already before the departmental officers and the excess clearances over the exemption limit were discoverable in the normal course. In the absence of material showing suppression of facts or any other ingredient required to attract the extended period, duty demand could be sustained only within the normal limitation period. The contention that a fresh classification list was required on crossing the exemption limit was not supported, because the relevant information had already been disclosed to the department through the returns. Case-Laws Central Excise Wed, 31 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102539