https://www.taxtmi.com/caselaws?id=104543 Extended limitation for duty demand cannot be invoked for suppression where the assessee disclosed the relevant fabrication, erection, job-work contracts, raw-material supply, component fabrication and expenditure details in a recorded statement. As the show-cause notice itself relied on that statement, the material facts were already available to the department and no suppression could be attributed. The duty demand was therefore time-barred because the extended limitation period was unavailable. en-us Wed, 18 Jul 2001 00:00:00 +0530 Wed, 29 Feb 2012 14:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104543 Extended limitation for duty demand cannot be invoked for suppression where the assessee disclosed the relevant fabrication, erection, job-work contracts, raw-material supply, component fabrication and expenditure details in a recorded statement. As the show-cause notice itself relied on that statement, the material facts were already available to the department and no suppression could be attributed. The duty demand was therefore time-barred because the extended limitation period was unavailable. Case-Laws Central Excise Wed, 18 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104543