https://www.taxtmi.com/caselaws?id=234091 Disclosure of the manufacturing process in excise declarations defeated any allegation of suppression of material facts, because the original record showed the process as "Billet/Steel - Cutting - Heating - Rolling - Cutting - Hole". On that basis, the Tribunal's finding that the assessee had made full disclosure was upheld, and the contrary view of the Commissioner (Appeals) was reversed. The factual finding was not shown to be perverse, so the extended period of limitation could not be invoked against the assessee and the Revenue's challenge failed. en-us Tue, 08 Jan 2013 00:00:00 +0530 Wed, 29 May 2013 10:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234091 Disclosure of the manufacturing process in excise declarations defeated any allegation of suppression of material facts, because the original record showed the process as "Billet/Steel - Cutting - Heating - Rolling - Cutting - Hole". On that basis, the Tribunal's finding that the assessee had made full disclosure was upheld, and the contrary view of the Commissioner (Appeals) was reversed. The factual finding was not shown to be perverse, so the extended period of limitation could not be invoked against the assessee and the Revenue's challenge failed. Case-Laws Central Excise Tue, 08 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234091