https://www.taxtmi.com/caselaws?id=110056 When the manufacturing process and the intermediate product were disclosed to the department through declarations verified by the Range Officer, there was no basis to allege wilful suppression or deliberate misstatement. On those facts, the extended period of limitation could not be invoked for the duty demand and penalty. The tribunal held that the disclosure of the process and the treatment of Ghan as an intermediate product negated the jurisdictional basis for extended limitation, so the demand was time-barred and the penalty could not stand. en-us Tue, 28 Oct 2003 00:00:00 +0530 Fri, 13 Apr 2012 15:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110056 When the manufacturing process and the intermediate product were disclosed to the department through declarations verified by the Range Officer, there was no basis to allege wilful suppression or deliberate misstatement. On those facts, the extended period of limitation could not be invoked for the duty demand and penalty. The tribunal held that the disclosure of the process and the treatment of Ghan as an intermediate product negated the jurisdictional basis for extended limitation, so the demand was time-barred and the penalty could not stand. Case-Laws Central Excise Tue, 28 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110056