https://www.taxtmi.com/caselaws?id=336943 Suppression of facts for invoking the extended limitation period under the proviso to section 11A of the Central Excise Act requires a wilful, duty-evading omission or misstatement of material information that the assessee was legally bound to disclose. Where invoices and monthly returns were disclosed, the department had endorsed the invoices, and there was no statutory duty to disclose the exact use of the capital goods, non-disclosure of that information could not amount to suppression. On that footing, the ingredients for invoking the extended period were absent and the demand was time-barred. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 24 Aug 2017 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336943 Suppression of facts for invoking the extended limitation period under the proviso to section 11A of the Central Excise Act requires a wilful, duty-evading omission or misstatement of material information that the assessee was legally bound to disclose. Where invoices and monthly returns were disclosed, the department had endorsed the invoices, and there was no statutory duty to disclose the exact use of the capital goods, non-disclosure of that information could not amount to suppression. On that footing, the ingredients for invoking the extended period were absent and the demand was time-barred. Case-Laws Central Excise Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336943