https://www.taxtmi.com/caselaws?id=108284 Extended limitation for differential central excise duty could not be invoked where the assessee had disclosed the manufacturing process and filed classification lists, price lists and RT-12 returns that were approved by the department. The department's prior knowledge of the relevant facts, including the manner in which hydrochloric acid was accounted for and the actual concentration produced, negated any allegation of suppression or wilful misstatement. A later change of view by the department did not amount to deliberate concealment with intent to evade duty. The demand was therefore treated as time-barred. en-us Tue, 01 Oct 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108284 Extended limitation for differential central excise duty could not be invoked where the assessee had disclosed the manufacturing process and filed classification lists, price lists and RT-12 returns that were approved by the department. The department's prior knowledge of the relevant facts, including the manner in which hydrochloric acid was accounted for and the actual concentration produced, negated any allegation of suppression or wilful misstatement. A later change of view by the department did not amount to deliberate concealment with intent to evade duty. The demand was therefore treated as time-barred. Case-Laws Central Excise Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108284