https://www.taxtmi.com/caselaws?id=117342 Suppression of the receipt of moulds justified invocation of the extended limitation period where the assessee had not disclosed the material facts in returns or declarations and ignored an earlier departmental letter setting out the short-payment and demanding duty. The prior communication was treated as sufficient to connect the later show cause notice, so the proceedings were viewed as continuous from that date. As the duty liability on merits was not contested and the only substantial issue was limitation, the demand was held not to be time-barred and the limitation defence failed. en-us Mon, 12 Dec 2005 00:00:00 +0530 Thu, 21 Jun 2012 18:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117342 Suppression of the receipt of moulds justified invocation of the extended limitation period where the assessee had not disclosed the material facts in returns or declarations and ignored an earlier departmental letter setting out the short-payment and demanding duty. The prior communication was treated as sufficient to connect the later show cause notice, so the proceedings were viewed as continuous from that date. As the duty liability on merits was not contested and the only substantial issue was limitation, the demand was held not to be time-barred and the limitation defence failed. Case-Laws Central Excise Mon, 12 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117342