https://www.taxtmi.com/caselaws?id=676 Extended limitation under the proviso to Section 11A of the Central Excise Act could be invoked only on proof of the statutory exceptions, including material suppression or wilful misstatement. Where the assessee had disclosed the manufacturing process, answered departmental queries, and the classification dispute was already a live issue, the Revenue could not rely on the proviso merely because the legal position was clarified later in prior decisions. On those facts, the extended period was inapplicable, the demand was time-barred, and the appeal failed. en-us Thu, 24 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=676 Extended limitation under the proviso to Section 11A of the Central Excise Act could be invoked only on proof of the statutory exceptions, including material suppression or wilful misstatement. Where the assessee had disclosed the manufacturing process, answered departmental queries, and the classification dispute was already a live issue, the Revenue could not rely on the proviso merely because the legal position was clarified later in prior decisions. On those facts, the extended period was inapplicable, the demand was time-barred, and the appeal failed. Case-Laws Central Excise Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=676