https://www.taxtmi.com/caselaws?id=104322 Disclosure of the lease of premises and machinery, together with the lease deed, was sufficient to put the department on notice of the relevant facts. Mere omission to expressly state that the predecessors manufactured the same product did not amount to suppression, because the department already had the material necessary to make timely enquiry. On that basis, the extended period under the proviso to Section 11A of the Central Excises & Salt Act could not be invoked, and the demand for the earlier period was time-barred. en-us Thu, 21 Jan 1993 00:00:00 +0530 Tue, 28 Feb 2012 16:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104322 Disclosure of the lease of premises and machinery, together with the lease deed, was sufficient to put the department on notice of the relevant facts. Mere omission to expressly state that the predecessors manufactured the same product did not amount to suppression, because the department already had the material necessary to make timely enquiry. On that basis, the extended period under the proviso to Section 11A of the Central Excises & Salt Act could not be invoked, and the demand for the earlier period was time-barred. Case-Laws Central Excise Thu, 21 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104322