https://www.taxtmi.com/caselaws?id=253931 Disclosure of waste products in classification declarations and ER-1 returns negatived suppression, because the assessee had declared weaving hard waste, chindi waste and selvedge waste and the department raised no objection to the claimed exemption. Since the show cause notice and orders did not identify the tariff heading or applicable rate of duty, the extended limitation period was unavailable. On that basis, the duty demand was held time-barred and the connected penalty could not survive; the appeal was allowed for the assessee. en-us Wed, 18 Jun 2014 00:00:00 +0530 Mon, 08 Dec 2014 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253931 Disclosure of waste products in classification declarations and ER-1 returns negatived suppression, because the assessee had declared weaving hard waste, chindi waste and selvedge waste and the department raised no objection to the claimed exemption. Since the show cause notice and orders did not identify the tariff heading or applicable rate of duty, the extended limitation period was unavailable. On that basis, the duty demand was held time-barred and the connected penalty could not survive; the appeal was allowed for the assessee. Case-Laws Central Excise Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253931