https://www.taxtmi.com/caselaws?id=102779 The extended limitation period for recovery of duty cannot be invoked unless the department establishes wilful misstatement, suppression of facts or fraud with intent to evade duty. Where product classification was finalised after the test report and the assessee paid duty on that basis, a later demand for an earlier period could not be sustained in the absence of such material. The finding of suppression, wilful misstatement and fraud was therefore unsustainable, and the demand was barred by limitation. en-us Thu, 23 May 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102779 The extended limitation period for recovery of duty cannot be invoked unless the department establishes wilful misstatement, suppression of facts or fraud with intent to evade duty. Where product classification was finalised after the test report and the assessee paid duty on that basis, a later demand for an earlier period could not be sustained in the absence of such material. The finding of suppression, wilful misstatement and fraud was therefore unsustainable, and the demand was barred by limitation. Case-Laws Central Excise Thu, 23 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102779