https://www.taxtmi.com/caselaws?id=210815 The extended period of limitation was invocable for duty demand on Aluminium Hydroxide Gel because the assessee had earlier classified the product under an approved heading, then unilaterally reclassified it and stopped paying duty without departmental approval. Non-disclosure of production and clearance in statutory records and returns supported suppression and wilful misdeclaration with intent to evade duty. The conduct was not treated as a bona fide classification error, and the ingredients for invoking the extended limitation period were satisfied; the demand was therefore not time-barred. en-us Wed, 14 Sep 2011 00:00:00 +0530 Thu, 23 Feb 2012 07:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210815 The extended period of limitation was invocable for duty demand on Aluminium Hydroxide Gel because the assessee had earlier classified the product under an approved heading, then unilaterally reclassified it and stopped paying duty without departmental approval. Non-disclosure of production and clearance in statutory records and returns supported suppression and wilful misdeclaration with intent to evade duty. The conduct was not treated as a bona fide classification error, and the ingredients for invoking the extended limitation period were satisfied; the demand was therefore not time-barred. Case-Laws Central Excise Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210815