https://www.taxtmi.com/caselaws?id=105770 Disclosure of the manufacturing activity and the classification claim to the Revenue, followed by further particulars furnished to the Superintendent, meant the material facts were already within departmental knowledge and suppression could not be alleged. The show cause notice for the earlier period, issued by invoking the extended limitation period on the basis of suppression with intent to evade duty, was therefore unsustainable and the demand was time-barred. Because the demand failed on limitation, the classification issue was not examined. en-us Tue, 22 Oct 2002 00:00:00 +0530 Wed, 07 Mar 2012 15:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105770 Disclosure of the manufacturing activity and the classification claim to the Revenue, followed by further particulars furnished to the Superintendent, meant the material facts were already within departmental knowledge and suppression could not be alleged. The show cause notice for the earlier period, issued by invoking the extended limitation period on the basis of suppression with intent to evade duty, was therefore unsustainable and the demand was time-barred. Because the demand failed on limitation, the classification issue was not examined. Case-Laws Central Excise Tue, 22 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105770