https://www.taxtmi.com/caselaws?id=107241 Where manufacturing facts and nil-rate clearance of hard waste were disclosed in approved classification lists, the demand could not be extended beyond the normal limitation period absent suppression or intent to evade duty. The Department's awareness, coupled with the opportunity to verify the position at the approval stage, defeated invocation of the extended period. The demand raised beyond the normal period was therefore time-barred in favour of the assessee. en-us Wed, 13 Nov 2002 00:00:00 +0530 Mon, 19 Mar 2012 18:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107241 Where manufacturing facts and nil-rate clearance of hard waste were disclosed in approved classification lists, the demand could not be extended beyond the normal limitation period absent suppression or intent to evade duty. The Department's awareness, coupled with the opportunity to verify the position at the approval stage, defeated invocation of the extended period. The demand raised beyond the normal period was therefore time-barred in favour of the assessee. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107241