https://www.taxtmi.com/caselaws?id=270272 Duty demand on the transmission assembly was held time-barred because the extended limitation period could not be invoked. The assessee had consistently disclosed its manufacturing set-up, filed a revised classification list, and explained the shift to a single integrated assembly line; the non-payment arose in a genuine dispute on duty liability, with marketability and taxability already subject to conflicting views until settled by the Supreme Court. On these facts, there was no suppression of facts or wilful misstatement, so the demand failed on limitation and the appeals succeeded. en-us Wed, 21 Oct 2015 00:00:00 +0530 Sat, 02 Jan 2016 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270272 Duty demand on the transmission assembly was held time-barred because the extended limitation period could not be invoked. The assessee had consistently disclosed its manufacturing set-up, filed a revised classification list, and explained the shift to a single integrated assembly line; the non-payment arose in a genuine dispute on duty liability, with marketability and taxability already subject to conflicting views until settled by the Supreme Court. On these facts, there was no suppression of facts or wilful misstatement, so the demand failed on limitation and the appeals succeeded. Case-Laws Central Excise Wed, 21 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270272