https://www.taxtmi.com/caselaws?id=121824 Differential duty on tops was held time-barred because the assessee had disclosed the declared value in March 1996 and cleared goods consistently on that basis, while the department was already aware of the declaration and earlier notices had been issued. On those facts, suppression of material facts with intent to evade duty was not established, so the extended period of limitation could not be invoked. The subsequent demand for April 1997 to June 2000 was therefore beyond limitation, and the penalties were unsustainable. en-us Wed, 11 Jul 2007 00:00:00 +0530 Mon, 06 Aug 2012 15:53:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121824 Differential duty on tops was held time-barred because the assessee had disclosed the declared value in March 1996 and cleared goods consistently on that basis, while the department was already aware of the declaration and earlier notices had been issued. On those facts, suppression of material facts with intent to evade duty was not established, so the extended period of limitation could not be invoked. The subsequent demand for April 1997 to June 2000 was therefore beyond limitation, and the penalties were unsustainable. Case-Laws Central Excise Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121824