https://www.taxtmi.com/caselaws?id=108871 The extended limitation period under the Central Excise Act could not be invoked without proof of suppression of material facts. The department had already been put in possession of the relevant agreement and the sales promotion expenses borne by the distributor, and an earlier adjudication had examined that agreement and found no flow back or mutuality of interest. In that setting, the distributor's bearing of sales promotion expenses was not a newly concealed fact. Suppression was therefore not established, and the later demand was barred by limitation. en-us Fri, 28 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 13:09:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108871 The extended limitation period under the Central Excise Act could not be invoked without proof of suppression of material facts. The department had already been put in possession of the relevant agreement and the sales promotion expenses borne by the distributor, and an earlier adjudication had examined that agreement and found no flow back or mutuality of interest. In that setting, the distributor's bearing of sales promotion expenses was not a newly concealed fact. Suppression was therefore not established, and the later demand was barred by limitation. Case-Laws Central Excise Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108871