https://www.taxtmi.com/caselaws?id=3624 A wrong declaration was held not to constitute deliberate suppression where the Tribunal found, on facts, that the error arose from a mutual mistake on both sides. That factual finding was treated as unimpeachable, so the extended period of limitation could not be invoked and the show cause notice was time-barred. Once limitation failed, the alternative issues concerning entitlement to credit and reliance on another decision did not require examination. en-us Thu, 22 Jun 2006 00:00:00 +0530 Mon, 27 Aug 2018 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3624 A wrong declaration was held not to constitute deliberate suppression where the Tribunal found, on facts, that the error arose from a mutual mistake on both sides. That factual finding was treated as unimpeachable, so the extended period of limitation could not be invoked and the show cause notice was time-barred. Once limitation failed, the alternative issues concerning entitlement to credit and reliance on another decision did not require examination. Case-Laws Central Excise Thu, 22 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3624