https://www.taxtmi.com/caselaws?id=117735 Duty demand and penalty were held time barred because suppression with intent to evade duty was not established. The assessee had disclosed product particulars, composition, manufacturing process, literature and end use to the department, and the department did not show that the disputed products differed from those disclosed or that their composition changed during the relevant period. The approved classification declaration further supported the assessee's disclosure. The extended period of limitation was therefore unavailable, and the penalty could not be sustained. en-us Thu, 02 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 12:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117735 Duty demand and penalty were held time barred because suppression with intent to evade duty was not established. The assessee had disclosed product particulars, composition, manufacturing process, literature and end use to the department, and the department did not show that the disputed products differed from those disclosed or that their composition changed during the relevant period. The approved classification declaration further supported the assessee's disclosure. The extended period of limitation was therefore unavailable, and the penalty could not be sustained. Case-Laws Central Excise Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117735