https://www.taxtmi.com/caselaws?id=112844 The extended period of limitation under central excise law could not be invoked absent tangible material showing wilful suppression of facts. The assessee had filed classification declarations and RT-12 returns describing the goods and claiming exemption, and earlier proceedings had already put the Department on notice about the nature of the goods manufactured and cleared. A later technical report and the subsequent resale of the goods by buyers were insufficient to establish concealment. The proviso to Section 11A therefore did not apply, and the demand was time-barred. en-us Fri, 19 Dec 2003 00:00:00 +0530 Wed, 02 May 2012 11:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112844 The extended period of limitation under central excise law could not be invoked absent tangible material showing wilful suppression of facts. The assessee had filed classification declarations and RT-12 returns describing the goods and claiming exemption, and earlier proceedings had already put the Department on notice about the nature of the goods manufactured and cleared. A later technical report and the subsequent resale of the goods by buyers were insufficient to establish concealment. The proviso to Section 11A therefore did not apply, and the demand was time-barred. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112844