https://www.taxtmi.com/caselaws?id=108857 Misdeclaration or suppression cannot be inferred merely because an assessee claimed a classification later found incorrect by Revenue, where the Rule 173B declarations disclosed the goods and the product description was not concealed. On that basis, the extended period of limitation was unavailable, and a notice issued beyond the normal period could not sustain the demand. The demand was therefore barred by limitation. en-us Mon, 17 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 12:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108857 Misdeclaration or suppression cannot be inferred merely because an assessee claimed a classification later found incorrect by Revenue, where the Rule 173B declarations disclosed the goods and the product description was not concealed. On that basis, the extended period of limitation was unavailable, and a notice issued beyond the normal period could not sustain the demand. The demand was therefore barred by limitation. Case-Laws Central Excise Mon, 17 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108857