https://www.taxtmi.com/caselaws?id=119532 Declared product description, raw materials and end use were treated as a complete disclosure, so an incorrect classification by the assessee did not by itself amount to suppression of facts or misstatement. On that basis, the Department could not invoke the extended period of limitation and was confined to the normal limitation period on the disclosed particulars. The demand therefore could not be sustained by relying on extended limitation. en-us Fri, 24 Mar 2006 00:00:00 +0530 Wed, 11 Jul 2012 16:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119532 Declared product description, raw materials and end use were treated as a complete disclosure, so an incorrect classification by the assessee did not by itself amount to suppression of facts or misstatement. On that basis, the Department could not invoke the extended period of limitation and was confined to the normal limitation period on the disclosed particulars. The demand therefore could not be sustained by relying on extended limitation. Case-Laws Central Excise Fri, 24 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119532