https://www.taxtmi.com/caselaws?id=261305 The extended period of limitation was held applicable for the period before August 1996 because suppression of facts was established only after investigation and recording of statements brought the assessee's activities to light. The Tribunal correctly treated the department's knowledge as arising only from August 1996, so the absence of suppression after that date did not affect the earlier period. The factual basis for invoking the extended period therefore differed between the two periods, and the limitation finding for the pre-August 1996 period was upheld in favour of the Revenue. en-us Thu, 18 Jun 2015 00:00:00 +0530 Thu, 31 Dec 2015 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261305 The extended period of limitation was held applicable for the period before August 1996 because suppression of facts was established only after investigation and recording of statements brought the assessee's activities to light. The Tribunal correctly treated the department's knowledge as arising only from August 1996, so the absence of suppression after that date did not affect the earlier period. The factual basis for invoking the extended period therefore differed between the two periods, and the limitation finding for the pre-August 1996 period was upheld in favour of the Revenue. Case-Laws Central Excise Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261305