https://www.taxtmi.com/caselaws?id=108334 Extended limitation could not be invoked where the record did not support suppression of material facts. The classification list showed pharmacopoeial abbreviations against other products, but roxithromycin was left unmarked, indicating no claim that it conformed to pharmacopoeial standards. The department also had access to the relevant returns and invoices, and the omission to cite the precise exemption notification was not enough to establish suppression when the notice proceeded on a different factual basis. On these facts, there was no ground to apply the extended period, and the demand was time-barred. en-us Tue, 12 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 11:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108334 Extended limitation could not be invoked where the record did not support suppression of material facts. The classification list showed pharmacopoeial abbreviations against other products, but roxithromycin was left unmarked, indicating no claim that it conformed to pharmacopoeial standards. The department also had access to the relevant returns and invoices, and the omission to cite the precise exemption notification was not enough to establish suppression when the notice proceeded on a different factual basis. On these facts, there was no ground to apply the extended period, and the demand was time-barred. Case-Laws Central Excise Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108334