https://www.taxtmi.com/caselaws?id=120558 Where the assessee disclosed the relevant facts in declarations and statutory records, and the department already knew that HR Sheets were captively used in manufacturing Steel Formers, the extended period of limitation could not be invoked. In the absence of deliberate suppression or wilful misstatement intended to evade duty, the longer limitation period was unavailable, and the demand was held time-barred. en-us Thu, 14 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 12:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120558 Where the assessee disclosed the relevant facts in declarations and statutory records, and the department already knew that HR Sheets were captively used in manufacturing Steel Formers, the extended period of limitation could not be invoked. In the absence of deliberate suppression or wilful misstatement intended to evade duty, the longer limitation period was unavailable, and the demand was held time-barred. Case-Laws Central Excise Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120558