https://www.taxtmi.com/caselaws?id=213659 Approved classification lists and subsequent declarations, where all material facts were available to the proper officer, do not support an allegation of suppression or wilful misstatement for invoking the extended limitation period under Section 11A. A later departmental change in classification view cannot retrospectively displace an approved classification, although the absence of estoppel in taxation permits prospective revision. The demand based on the extended period was therefore unsustainable, and the approved classification remained undisturbed for the prior period. en-us Wed, 25 Apr 2012 00:00:00 +0530 Thu, 02 Jan 2014 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213659 Approved classification lists and subsequent declarations, where all material facts were available to the proper officer, do not support an allegation of suppression or wilful misstatement for invoking the extended limitation period under Section 11A. A later departmental change in classification view cannot retrospectively displace an approved classification, although the absence of estoppel in taxation permits prospective revision. The demand based on the extended period was therefore unsustainable, and the approved classification remained undisturbed for the prior period. Case-Laws Central Excise Wed, 25 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213659