https://www.taxtmi.com/caselaws?id=166169 Under Rule 10 of the Central Excise Rules, 1944, the extended limitation period could not be invoked because the classification lists had already been verified and approved by departmental officers and disclosed the yarn composition. As the show cause notice and corrigendum contained no material allegation of suppression of facts or misstatement, the normal six-month limitation applied. The demand was therefore held time-barred and the issue was decided in favour of the assessee. en-us Fri, 13 May 1983 00:00:00 +0530 Wed, 27 Aug 2014 17:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166169 Under Rule 10 of the Central Excise Rules, 1944, the extended limitation period could not be invoked because the classification lists had already been verified and approved by departmental officers and disclosed the yarn composition. As the show cause notice and corrigendum contained no material allegation of suppression of facts or misstatement, the normal six-month limitation applied. The demand was therefore held time-barred and the issue was decided in favour of the assessee. Case-Laws Central Excise Fri, 13 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166169