https://www.taxtmi.com/caselaws?id=254878 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 could not be invoked because the assessee had disclosed the nature of the intermediate product and the department was already aware of the manufacturing process. Continuing uncertainty, reflected in shifting departmental views and circulars on the marketability of sugar syrup, negatived deliberate suppression of facts with intent to evade duty. On that basis, the demand could not survive on limitation, and the demand, penalty and consequential liability were set aside in favour of the assessee. en-us Thu, 18 Dec 2014 00:00:00 +0530 Wed, 17 Jun 2015 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254878 The extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 could not be invoked because the assessee had disclosed the nature of the intermediate product and the department was already aware of the manufacturing process. Continuing uncertainty, reflected in shifting departmental views and circulars on the marketability of sugar syrup, negatived deliberate suppression of facts with intent to evade duty. On that basis, the demand could not survive on limitation, and the demand, penalty and consequential liability were set aside in favour of the assessee. Case-Laws Central Excise Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254878