https://www.taxtmi.com/caselaws?id=109966 Extended limitation could not be invoked because the assessee had disclosed the works contracts, contract price break-up, excise duty, freight and sales tax details, and had filed monthly RT-12 returns and excise invoices. As the relevant facts, including movement of goods and freight element, were already available to the department, suppression of facts with intent to evade duty was not established. The larger period of limitation was therefore unjustified, and the demand for the stated period was barred by limitation. en-us Tue, 29 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:23:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109966 Extended limitation could not be invoked because the assessee had disclosed the works contracts, contract price break-up, excise duty, freight and sales tax details, and had filed monthly RT-12 returns and excise invoices. As the relevant facts, including movement of goods and freight element, were already available to the department, suppression of facts with intent to evade duty was not established. The larger period of limitation was therefore unjustified, and the demand for the stated period was barred by limitation. Case-Laws Central Excise Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109966