https://www.taxtmi.com/caselaws?id=123499 Disclosure in the prescribed Rule 173B declaration of branded manufacture, including goods bearing another concern's trade name, put the department on notice of the relevant facts. On those facts, there was no wilful suppression or misdeclaration, so the extended period of limitation could not be invoked. The departmental demand therefore could not be sustained on that basis, and the Commissioner (Appeals) order was left undisturbed by CESTAT. en-us Tue, 08 May 2007 00:00:00 +0530 Fri, 14 Sep 2012 16:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123499 Disclosure in the prescribed Rule 173B declaration of branded manufacture, including goods bearing another concern's trade name, put the department on notice of the relevant facts. On those facts, there was no wilful suppression or misdeclaration, so the extended period of limitation could not be invoked. The departmental demand therefore could not be sustained on that basis, and the Commissioner (Appeals) order was left undisturbed by CESTAT. Case-Laws Central Excise Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123499