https://www.taxtmi.com/caselaws?id=125859 Reliance on an undisclosed Assistant Commissioner's report and an incomplete comparison of the assessee's manufacturing process vitiated the de novo adjudication, so the matter required fresh consideration on merits after disclosure of the relied-upon material and a proper opportunity of hearing. The extended period of limitation could not be invoked because the denaturing process was carried out as a statutory requirement under State Excise supervision and the department was already aware of the relevant facts; non-disclosure of that step did not amount to suppression with intent to evade duty. The demand, if any, was therefore confined to the normal period. en-us Wed, 04 Feb 2009 00:00:00 +0530 Tue, 01 Aug 2017 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125859 Reliance on an undisclosed Assistant Commissioner's report and an incomplete comparison of the assessee's manufacturing process vitiated the de novo adjudication, so the matter required fresh consideration on merits after disclosure of the relied-upon material and a proper opportunity of hearing. The extended period of limitation could not be invoked because the denaturing process was carried out as a statutory requirement under State Excise supervision and the department was already aware of the relevant facts; non-disclosure of that step did not amount to suppression with intent to evade duty. The demand, if any, was therefore confined to the normal period. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125859