https://www.taxtmi.com/caselaws?id=152265 Extended limitation under Section 11A of the Central Excise Act could not be invoked where the assessee had disclosed the material facts through approved classification lists showing coal gas at nil duty and had filed a further classification list in March 1997. On that record, there was no suppression of facts with intent to evade duty, so the demand for the relevant period was time-barred. The demand and penalty were therefore set aside, and the merits were not examined. en-us Tue, 13 Oct 2009 00:00:00 +0530 Fri, 28 Jun 2013 12:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152265 Extended limitation under Section 11A of the Central Excise Act could not be invoked where the assessee had disclosed the material facts through approved classification lists showing coal gas at nil duty and had filed a further classification list in March 1997. On that record, there was no suppression of facts with intent to evade duty, so the demand for the relevant period was time-barred. The demand and penalty were therefore set aside, and the merits were not examined. Case-Laws Central Excise Tue, 13 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152265