https://www.taxtmi.com/caselaws?id=270544 Open classification declarations and disclosure of exemption claims before the Department, later approved by excise authorities, could not amount to suppression of material facts with intent to evade duty. On that basis, the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 was held unavailable, particularly where an earlier identical dispute had already treated the demand as time-barred on the same footing. The duty demand was therefore barred by limitation, and the consequential interest, confiscation and penalties could not survive. en-us Wed, 07 Oct 2015 00:00:00 +0530 Sun, 10 Jan 2016 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270544 Open classification declarations and disclosure of exemption claims before the Department, later approved by excise authorities, could not amount to suppression of material facts with intent to evade duty. On that basis, the extended period of limitation under the proviso to Section 11A(1) of the Central Excise Act, 1944 was held unavailable, particularly where an earlier identical dispute had already treated the demand as time-barred on the same footing. The duty demand was therefore barred by limitation, and the consequential interest, confiscation and penalties could not survive. Case-Laws Central Excise Wed, 07 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270544