https://www.taxtmi.com/caselaws?id=103761 The extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was unavailable because suppression of facts, fraud, collusion or wilful misstatement with intent to evade duty was not shown. The assessee had disclosed the use of melting scrap in returns, classification lists, correspondence and other records, and the department already knew the material facts. Mere reference to exemption notifications in the classification lists did not establish a deliberate attempt to mislead. The demand was therefore held time-barred, and the consequential duty demand and penalty were set aside. en-us Tue, 06 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103761 The extended limitation period under the proviso to Section 11A of the Central Excise Act, 1944 was unavailable because suppression of facts, fraud, collusion or wilful misstatement with intent to evade duty was not shown. The assessee had disclosed the use of melting scrap in returns, classification lists, correspondence and other records, and the department already knew the material facts. Mere reference to exemption notifications in the classification lists did not establish a deliberate attempt to mislead. The demand was therefore held time-barred, and the consequential duty demand and penalty were set aside. Case-Laws Central Excise Tue, 06 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103761