https://www.taxtmi.com/caselaws?id=124528 Duty demand was held time-barred because the assessee had registered, filed the classification list and undertaking before claiming exemption, and the department already knew the unit was operating from premises earlier used by another concern. On these facts, there was no material to support suppression of facts or a misstatement with intent to evade duty. As the show cause notice was issued after the relevant period, the extended limitation period was not available and the demand failed. en-us Mon, 30 Jul 2007 00:00:00 +0530 Mon, 01 Oct 2012 14:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124528 Duty demand was held time-barred because the assessee had registered, filed the classification list and undertaking before claiming exemption, and the department already knew the unit was operating from premises earlier used by another concern. On these facts, there was no material to support suppression of facts or a misstatement with intent to evade duty. As the show cause notice was issued after the relevant period, the extended limitation period was not available and the demand failed. Case-Laws Central Excise Mon, 30 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124528