https://www.taxtmi.com/caselaws?id=219335 The extended period of limitation under excise law could not be invoked because the goods were cleared under statutory invoices referencing the exemption notification, the assessee had produced Indian Navy certificates for use on naval ships, and the required declaration under Rule 173B was filed. The Revenue was already aware of the clearances and the exemption claim, and it did not establish that the certificates were obtained by misrepresentation. As the ingredients of suppression of material facts or wilful misstatement with intent to evade duty were absent, the demand was held time-barred in favour of the assessee. en-us Tue, 08 May 2012 00:00:00 +0530 Tue, 07 May 2013 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219335 The extended period of limitation under excise law could not be invoked because the goods were cleared under statutory invoices referencing the exemption notification, the assessee had produced Indian Navy certificates for use on naval ships, and the required declaration under Rule 173B was filed. The Revenue was already aware of the clearances and the exemption claim, and it did not establish that the certificates were obtained by misrepresentation. As the ingredients of suppression of material facts or wilful misstatement with intent to evade duty were absent, the demand was held time-barred in favour of the assessee. Case-Laws Central Excise Tue, 08 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219335