https://www.taxtmi.com/caselaws?id=108113 The demand was treated as time-barred because the Revenue could not invoke the extended period of limitation on the basis of misdeclaration or suppression of facts. An earlier show cause notice on the same grounds had already brought the activity and manufacturing process to the Revenue's notice, so the assessee's conduct could not again be characterised as concealed or suppressed for limitation purposes. The demand was therefore examined only on limitation and not on the merits, and the extended period failed in favour of the assessee. en-us Fri, 01 May 1998 00:00:00 +0530 Fri, 30 Mar 2012 11:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108113 The demand was treated as time-barred because the Revenue could not invoke the extended period of limitation on the basis of misdeclaration or suppression of facts. An earlier show cause notice on the same grounds had already brought the activity and manufacturing process to the Revenue's notice, so the assessee's conduct could not again be characterised as concealed or suppressed for limitation purposes. The demand was therefore examined only on limitation and not on the merits, and the extended period failed in favour of the assessee. Case-Laws Central Excise Fri, 01 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108113