https://www.taxtmi.com/caselaws?id=112849 Extended limitation could not be invoked where the assessees had filed classification declarations and RT-12 returns, and the Department was already aware of the goods and earlier disputes concerning them. On those facts, the allegation of suppression of material facts to evade duty was unsustainable because suppression must be strictly construed and cannot be made out when the relevant facts are already known to both sides. The duty demand was therefore held time-barred and the extended period was unavailable to the Department. en-us Fri, 19 Dec 2003 00:00:00 +0530 Wed, 02 May 2012 11:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112849 Extended limitation could not be invoked where the assessees had filed classification declarations and RT-12 returns, and the Department was already aware of the goods and earlier disputes concerning them. On those facts, the allegation of suppression of material facts to evade duty was unsustainable because suppression must be strictly construed and cannot be made out when the relevant facts are already known to both sides. The duty demand was therefore held time-barred and the extended period was unavailable to the Department. Case-Laws Central Excise Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112849