https://www.taxtmi.com/caselaws?id=108336 Extended limitation under central excise law could not be invoked where the assessee had already disclosed the goods by description in the classification list, RT-12 returns and invoices, and the department relied on the same records. Mere non-disclosure of the end use of the goods did not amount to wilful suppression or misdeclaration when all material facts about the goods and clearances were placed before the department. If a different classification was to be examined, the department had to undertake further enquiry on the disclosed material. en-us Thu, 14 Nov 2002 00:00:00 +0530 Sat, 31 Mar 2012 11:46:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108336 Extended limitation under central excise law could not be invoked where the assessee had already disclosed the goods by description in the classification list, RT-12 returns and invoices, and the department relied on the same records. Mere non-disclosure of the end use of the goods did not amount to wilful suppression or misdeclaration when all material facts about the goods and clearances were placed before the department. If a different classification was to be examined, the department had to undertake further enquiry on the disclosed material. Case-Laws Central Excise Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108336