https://www.taxtmi.com/caselaws?id=115533 Extended limitation under Section 11A could not be invoked absent suppression with intent to evade duty. The assessee's conversion process inevitably generated waste, the departmental officers were aware of the activity, and existing Tribunal decisions and trade notices supported the view that the waste was not dutiable. Mere non-filing of a classification list was held insufficient, by itself, to establish suppression. On these facts, the assessee's belief that the goods were not excisable was accepted as bona fide, so the demand raised beyond the normal period was barred by limitation. en-us Fri, 29 Apr 2005 00:00:00 +0530 Wed, 30 May 2012 17:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115533 Extended limitation under Section 11A could not be invoked absent suppression with intent to evade duty. The assessee's conversion process inevitably generated waste, the departmental officers were aware of the activity, and existing Tribunal decisions and trade notices supported the view that the waste was not dutiable. Mere non-filing of a classification list was held insufficient, by itself, to establish suppression. On these facts, the assessee's belief that the goods were not excisable was accepted as bona fide, so the demand raised beyond the normal period was barred by limitation. Case-Laws Central Excise Fri, 29 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115533