https://www.taxtmi.com/caselaws?id=209469 Extended limitation under the proviso to Section 11A of the Central Excise Act was unavailable absent suppression, wilful misstatement or misdeclaration. The assessee had disclosed the relevant facts, changed classification after obtaining clarification, and relied on customs treatment of similar goods under another chapter. On those facts, the High Court treated the classification dispute as a bona fide difference and held that the assessee's claim could not be equated with suppression. The finding on suppression was essentially factual, so no substantial question of law arose. The demand was confined to the normal period and the penalties were set aside. en-us Thu, 09 Dec 2010 00:00:00 +0530 Thu, 18 Jul 2013 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209469 Extended limitation under the proviso to Section 11A of the Central Excise Act was unavailable absent suppression, wilful misstatement or misdeclaration. The assessee had disclosed the relevant facts, changed classification after obtaining clarification, and relied on customs treatment of similar goods under another chapter. On those facts, the High Court treated the classification dispute as a bona fide difference and held that the assessee's claim could not be equated with suppression. The finding on suppression was essentially factual, so no substantial question of law arose. The demand was confined to the normal period and the penalties were set aside. Case-Laws Central Excise Thu, 09 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209469