https://www.taxtmi.com/caselaws?id=339365 An assessee that disclosed its exemption claim before clearance by filing the prescribed declaration and enclosing the supporting certificate could not be said to have suppressed material facts. Because the department was already aware of the claim and could have acted within the normal limitation period, invocation of the extended period under the proviso to Section 11A(1) of the Central Excise Act was unjustified. The demand was therefore time-barred and the extended limitation was rejected. en-us Thu, 02 Feb 2017 00:00:00 +0530 Thu, 02 Mar 2017 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339365 An assessee that disclosed its exemption claim before clearance by filing the prescribed declaration and enclosing the supporting certificate could not be said to have suppressed material facts. Because the department was already aware of the claim and could have acted within the normal limitation period, invocation of the extended period under the proviso to Section 11A(1) of the Central Excise Act was unjustified. The demand was therefore time-barred and the extended limitation was rejected. Case-Laws Central Excise Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339365