https://www.taxtmi.com/caselaws?id=254194 The extended period of limitation could not be invoked where the assessee had filed price declarations disclosing transportation charges claimed as deduction and had also furnished the relevant work orders and purchase orders. As those documents were already available to the department, there was no suppression of facts to justify extended limitation. The demand was therefore correctly held to be time-barred. en-us Wed, 16 Apr 2014 00:00:00 +0530 Mon, 15 Dec 2014 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254194 The extended period of limitation could not be invoked where the assessee had filed price declarations disclosing transportation charges claimed as deduction and had also furnished the relevant work orders and purchase orders. As those documents were already available to the department, there was no suppression of facts to justify extended limitation. The demand was therefore correctly held to be time-barred. Case-Laws Central Excise Wed, 16 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254194