https://www.taxtmi.com/caselaws?id=109456 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act was held unavailable where the assessee had filed declarations, disclosed the manufacturing activity, and the dispute turned on classification rather than concealment. The record did not show wilful suppression or misstatement with intent to evade duty, and the department already had access to the relevant facts. In a bona fide classification dispute, the jurisdictional basis for invoking the extended period is not made out, so the demand is barred by limitation. en-us Tue, 11 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 12:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109456 Extended limitation under the proviso to Section 11A(1) of the Central Excise Act was held unavailable where the assessee had filed declarations, disclosed the manufacturing activity, and the dispute turned on classification rather than concealment. The record did not show wilful suppression or misstatement with intent to evade duty, and the department already had access to the relevant facts. In a bona fide classification dispute, the jurisdictional basis for invoking the extended period is not made out, so the demand is barred by limitation. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109456