https://www.taxtmi.com/caselaws?id=118680 Extended limitation under the proviso to Section 11A cannot be invoked where the assessee disclosed the product in its declaration and correspondence, and the Department accepted the claim after verification. The record showed that the assessee identified the product as a growth regulator while seeking exemption treatment as a fertilizer, and the Department scrutinised the claim before granting exemption from Rule 174. On those facts, there was no concealment, deliberate suppression, or misdeclaration to evade duty, so the extended period was not justified. en-us Wed, 12 Apr 2006 00:00:00 +0530 Thu, 05 Jul 2012 10:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118680 Extended limitation under the proviso to Section 11A cannot be invoked where the assessee disclosed the product in its declaration and correspondence, and the Department accepted the claim after verification. The record showed that the assessee identified the product as a growth regulator while seeking exemption treatment as a fertilizer, and the Department scrutinised the claim before granting exemption from Rule 174. On those facts, there was no concealment, deliberate suppression, or misdeclaration to evade duty, so the extended period was not justified. Case-Laws Central Excise Wed, 12 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118680