https://www.taxtmi.com/caselaws?id=123903 The extended period of limitation for demanding differential duty could not be invoked where the relevant cost data had already been furnished to the Department and the assessee continued filing monthly returns. On those facts, the Department had the material needed to compute the duty within the normal period, and there was no basis to allege suppression of facts. The demand was therefore barred by limitation and the invocation of the extended period was held unsustainable in favour of the assessee. en-us Wed, 19 Mar 2008 00:00:00 +0530 Fri, 21 Sep 2012 17:35:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123903 The extended period of limitation for demanding differential duty could not be invoked where the relevant cost data had already been furnished to the Department and the assessee continued filing monthly returns. On those facts, the Department had the material needed to compute the duty within the normal period, and there was no basis to allege suppression of facts. The demand was therefore barred by limitation and the invocation of the extended period was held unsustainable in favour of the assessee. Case-Laws Central Excise Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123903