https://www.taxtmi.com/caselaws?id=170427 The extended limitation period for excise duty cannot be invoked unless the department proves a positive act of suppression or misdeclaration with intent to evade duty. Where the assessee had cleared goods under an approved classification list and the exemption benefit had already been approved by the department, all material facts were before the authority and no such suppression was established. The demand, raised long after the relevant period, was therefore time-barred and the extended period under section 11A was unavailable. en-us Tue, 09 Nov 2010 00:00:00 +0530 Wed, 27 May 2015 15:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170427 The extended limitation period for excise duty cannot be invoked unless the department proves a positive act of suppression or misdeclaration with intent to evade duty. Where the assessee had cleared goods under an approved classification list and the exemption benefit had already been approved by the department, all material facts were before the authority and no such suppression was established. The demand, raised long after the relevant period, was therefore time-barred and the extended period under section 11A was unavailable. Case-Laws Central Excise Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170427