https://www.taxtmi.com/caselaws?id=215886 Extended limitation cannot be invoked where the assessee had disclosed the classification in advance, filed monthly returns and invoices, and produced a certificate supporting use of the goods on board a naval ship. On those facts, the material relevant to exemption was not concealed, so suppression with intent to evade duty was not established. The demand raised beyond the normal limitation period was therefore time barred. en-us Wed, 11 Jul 2012 00:00:00 +0530 Thu, 16 Aug 2012 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215886 Extended limitation cannot be invoked where the assessee had disclosed the classification in advance, filed monthly returns and invoices, and produced a certificate supporting use of the goods on board a naval ship. On those facts, the material relevant to exemption was not concealed, so suppression with intent to evade duty was not established. The demand raised beyond the normal limitation period was therefore time barred. Case-Laws Central Excise Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215886