https://www.taxtmi.com/caselaws?id=208125 Extended limitation under Section 11A of the Central Excise Act was unavailable where the assessee had correctly described the product, openly claimed exemption, and cleared goods on that basis. The record showed no suppression of material facts and no intent to evade duty. Mere misclassification, without such intent, did not bring the case within the proviso to Section 11A. The notice, issued beyond the normal period, was therefore time-barred and the extended five-year period could not be applied. en-us Mon, 15 Sep 2008 00:00:00 +0530 Thu, 05 Jan 2012 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208125 Extended limitation under Section 11A of the Central Excise Act was unavailable where the assessee had correctly described the product, openly claimed exemption, and cleared goods on that basis. The record showed no suppression of material facts and no intent to evade duty. Mere misclassification, without such intent, did not bring the case within the proviso to Section 11A. The notice, issued beyond the normal period, was therefore time-barred and the extended five-year period could not be applied. Case-Laws Central Excise Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208125