https://www.taxtmi.com/caselaws?id=105887 Extended limitation could not be invoked where the assessee consistently disclosed its product through brand-name descriptions, filed classification lists that were approved under the relevant heading, and had also disclosed bakery shortening in covering letters. The record showed that manufacturing permissions were obtained through the Vegetable Oil Products Directorate and communicated to Central Excise officers, establishing departmental knowledge of the activity. On those facts, suppression with intent to evade duty was not made out, so the demand was time-barred and the extended period of limitation was unavailable. The duty demand and penalty were therefore set aside on limitation alone, without adjudication on the merits. en-us Fri, 19 Mar 1999 00:00:00 +0530 Sat, 10 Mar 2012 13:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105887 Extended limitation could not be invoked where the assessee consistently disclosed its product through brand-name descriptions, filed classification lists that were approved under the relevant heading, and had also disclosed bakery shortening in covering letters. The record showed that manufacturing permissions were obtained through the Vegetable Oil Products Directorate and communicated to Central Excise officers, establishing departmental knowledge of the activity. On those facts, suppression with intent to evade duty was not made out, so the demand was time-barred and the extended period of limitation was unavailable. The duty demand and penalty were therefore set aside on limitation alone, without adjudication on the merits. Case-Laws Central Excise Fri, 19 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105887