https://www.taxtmi.com/caselaws?id=109517 The declaration filed under Rule 174 disclosed the goods manufactured, the process undertaken and the claim to exemption, so the Department was aware of the activity and could have verified classification and exemption eligibility promptly. As concealment or suppression of material facts with intent to evade duty was not established, the extended period of limitation under Section 11A(1) could not be invoked. The demand, raised for an earlier period without timely departmental action, was therefore time-barred. en-us Wed, 28 May 2003 00:00:00 +0530 Tue, 10 Apr 2012 15:59:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109517 The declaration filed under Rule 174 disclosed the goods manufactured, the process undertaken and the claim to exemption, so the Department was aware of the activity and could have verified classification and exemption eligibility promptly. As concealment or suppression of material facts with intent to evade duty was not established, the extended period of limitation under Section 11A(1) could not be invoked. The demand, raised for an earlier period without timely departmental action, was therefore time-barred. Case-Laws Central Excise Wed, 28 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109517