https://www.taxtmi.com/caselaws?id=167526 Classification lists, departmental endorsements, correspondence and clearance declarations showed that the assessee had disclosed the nature of manufacture to the department. On that record, and given the departmental confusion between exempted goods and non-excisable goods, there was no material to infer fraud, collusion, suppression of facts or misstatement. The extended period of limitation under Section 11A was therefore unavailable, so the duty demand was time-barred. As the limitation objection failed, penalty was also not sustainable. en-us Fri, 26 Jul 1985 00:00:00 +0530 Tue, 23 Dec 2014 12:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167526 Classification lists, departmental endorsements, correspondence and clearance declarations showed that the assessee had disclosed the nature of manufacture to the department. On that record, and given the departmental confusion between exempted goods and non-excisable goods, there was no material to infer fraud, collusion, suppression of facts or misstatement. The extended period of limitation under Section 11A was therefore unavailable, so the duty demand was time-barred. As the limitation objection failed, penalty was also not sustainable. Case-Laws Central Excise Fri, 26 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167526