https://www.taxtmi.com/caselaws?id=216793 Where the assessee had filed statutory declarations and the department already knew of the relevant unit structure, mere non-disclosure of clearances in one unit's declaration did not amount to positive suppression of facts with intent to evade duty. On that basis, the extended limitation period under Section 11A of the Central Excise Act, 1944 could not be invoked, and the show cause notice issued beyond the normal limitation period was time barred and unsustainable. en-us Mon, 06 Aug 2012 00:00:00 +0530 Sun, 23 Sep 2012 00:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216793 Where the assessee had filed statutory declarations and the department already knew of the relevant unit structure, mere non-disclosure of clearances in one unit's declaration did not amount to positive suppression of facts with intent to evade duty. On that basis, the extended limitation period under Section 11A of the Central Excise Act, 1944 could not be invoked, and the show cause notice issued beyond the normal limitation period was time barred and unsustainable. Case-Laws Central Excise Mon, 06 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216793