https://www.taxtmi.com/caselaws?id=107111 Extended limitation could not be invoked for duty demand on hard waste cleared at nil rate because the assessee had disclosed that position in approved classification lists. The show cause notice itself recorded that single yarn was captively consumed to manufacture double or multifold yarn and that hard waste arose in that process. In the absence of suppression or misstatement with intent to evade duty, a demand raised beyond the normal period was barred by limitation. en-us Wed, 13 Nov 2002 00:00:00 +0530 Sat, 17 Mar 2012 16:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107111 Extended limitation could not be invoked for duty demand on hard waste cleared at nil rate because the assessee had disclosed that position in approved classification lists. The show cause notice itself recorded that single yarn was captively consumed to manufacture double or multifold yarn and that hard waste arose in that process. In the absence of suppression or misstatement with intent to evade duty, a demand raised beyond the normal period was barred by limitation. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107111