https://www.taxtmi.com/caselaws?id=170591 Extended limitation under the excise law could not be invoked where the assessees had filed statutory declarations describing the goods and claiming their classification, and those declarations were acknowledged by the department. Mere omission to state the exact classification for one product did not, by itself, establish suppression of facts or an intention to evade duty. On the facts recorded, the duty demands could not be sustained under the extended period of limitation, and the demands were set aside on limitation grounds. en-us Tue, 09 Nov 2010 00:00:00 +0530 Wed, 03 Jun 2015 11:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170591 Extended limitation under the excise law could not be invoked where the assessees had filed statutory declarations describing the goods and claiming their classification, and those declarations were acknowledged by the department. Mere omission to state the exact classification for one product did not, by itself, establish suppression of facts or an intention to evade duty. On the facts recorded, the duty demands could not be sustained under the extended period of limitation, and the demands were set aside on limitation grounds. Case-Laws Central Excise Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170591