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    <description>Extended period of limitation could not be invoked where the record showed no suppression of facts or misstatement by the assessee. The Tribunal found that removal of goods for job work required permission, the department was aware of the removals, and the manufacturing process had been disclosed. That finding was treated as factual, and no perversity in the Tribunal&#039;s conclusion was shown. On that basis, the extended limitation period was held inapplicable and no substantial question of law arose.</description>
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      <description>Extended period of limitation could not be invoked where the record showed no suppression of facts or misstatement by the assessee. The Tribunal found that removal of goods for job work required permission, the department was aware of the removals, and the manufacturing process had been disclosed. That finding was treated as factual, and no perversity in the Tribunal&#039;s conclusion was shown. On that basis, the extended limitation period was held inapplicable and no substantial question of law arose.</description>
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