https://www.taxtmi.com/caselaws?id=118870 Central excise duty demand cannot be raised under the extended limitation period without suppression or misdeclaration with intent to evade duty. Where the goods were consistently disclosed in classification lists and declarations as technical grade bulk drugs, and those declarations were approved from time to time, the full disclosure negated the statutory ingredients for invoking the proviso to Section 11A(1) of the Central Excise Act. The demand was therefore time-barred, and the connected penalty could not stand. en-us Fri, 14 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 13:33:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118870 Central excise duty demand cannot be raised under the extended limitation period without suppression or misdeclaration with intent to evade duty. Where the goods were consistently disclosed in classification lists and declarations as technical grade bulk drugs, and those declarations were approved from time to time, the full disclosure negated the statutory ingredients for invoking the proviso to Section 11A(1) of the Central Excise Act. The demand was therefore time-barred, and the connected penalty could not stand. Case-Laws Central Excise Fri, 14 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118870