https://www.taxtmi.com/caselaws?id=328142 Extended limitation under excise law cannot be invoked unless the department establishes suppression of facts or wilful misstatement. Here, the assessee had made contemporaneous disclosure of the manner of clearance and classification, and the record showed genuine classification ambiguity supported by a Board circular. In that setting, mere disagreement on classification, or the existence of an earlier notice, did not amount to suppression. The demand was therefore time-barred, the extended period was held inapplicable, and the revenue challenge to the dropped demand was rejected. en-us Fri, 22 Apr 2016 00:00:00 +0530 Fri, 27 May 2016 10:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328142 Extended limitation under excise law cannot be invoked unless the department establishes suppression of facts or wilful misstatement. Here, the assessee had made contemporaneous disclosure of the manner of clearance and classification, and the record showed genuine classification ambiguity supported by a Board circular. In that setting, mere disagreement on classification, or the existence of an earlier notice, did not amount to suppression. The demand was therefore time-barred, the extended period was held inapplicable, and the revenue challenge to the dropped demand was rejected. Case-Laws Central Excise Fri, 22 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328142