https://www.taxtmi.com/caselaws?id=236091 Extended limitation under excise law was unavailable because the department did not prove suppression of material facts where the assessee had already filed and got approved the relevant price lists and agreement. The adjudication order also could not survive to the extent it relied on non-production of the agreement and suppression, since those grounds were not specifically alleged in the show cause notices. As the order travelled beyond the notices and the extended period was not justified, the demand was held time-barred and the appeal succeeded on limitation, leaving valuation merits undecided. en-us Mon, 27 Aug 2012 00:00:00 +0530 Wed, 14 Aug 2013 08:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236091 Extended limitation under excise law was unavailable because the department did not prove suppression of material facts where the assessee had already filed and got approved the relevant price lists and agreement. The adjudication order also could not survive to the extent it relied on non-production of the agreement and suppression, since those grounds were not specifically alleged in the show cause notices. As the order travelled beyond the notices and the extended period was not justified, the demand was held time-barred and the appeal succeeded on limitation, leaving valuation merits undecided. Case-Laws Central Excise Mon, 27 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236091