https://www.taxtmi.com/caselaws?id=2818 False declaration made to obtain excise exemption was treated as misstatement and suppression of facts because the goods cleared were found not to be the exempt pharmacopia items claimed in the declaration. On that basis, the extended period of limitation under the proviso to Section 11A of the Central Excise Act was available to the Revenue for recovery. Authorities cited on different factual matrices were held inapplicable. The demand and penalty were upheld. en-us Tue, 17 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2818 False declaration made to obtain excise exemption was treated as misstatement and suppression of facts because the goods cleared were found not to be the exempt pharmacopia items claimed in the declaration. On that basis, the extended period of limitation under the proviso to Section 11A of the Central Excise Act was available to the Revenue for recovery. Authorities cited on different factual matrices were held inapplicable. The demand and penalty were upheld. Case-Laws Central Excise Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2818