https://www.taxtmi.com/caselaws?id=107587 Advance disclosure of goods sent for processing under Rule 57F(3) meant the assessee had not concealed the nature of the transaction, and the accompanying letter and form showed that processing would be undertaken. The department could not establish deliberate suppression or a false declaration merely because officers may not have understood the technical meaning of the term used. The extended period of limitation was therefore unavailable, and the additional duty demand was time-barred. en-us Thu, 12 Jun 2003 00:00:00 +0530 Fri, 23 Mar 2012 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107587 Advance disclosure of goods sent for processing under Rule 57F(3) meant the assessee had not concealed the nature of the transaction, and the accompanying letter and form showed that processing would be undertaken. The department could not establish deliberate suppression or a false declaration merely because officers may not have understood the technical meaning of the term used. The extended period of limitation was therefore unavailable, and the additional duty demand was time-barred. Case-Laws Central Excise Thu, 12 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107587