https://www.taxtmi.com/caselaws?id=339442 The demand was barred by limitation because the department could not invoke the extended period on the basis of alleged suppression of facts. The appellant had filed a declaration and disclosed the manufacturing process, including the emergence of Red Oxide during production, and the department had examined the declaration and process chart before granting exemption under Notification No. 50/2003-CE. On those facts, the manufacture of Red Oxide could not be treated as suppressed, so the show cause notice founded on suppression was not sustainable. en-us Thu, 29 Dec 2016 00:00:00 +0530 Fri, 24 Feb 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339442 The demand was barred by limitation because the department could not invoke the extended period on the basis of alleged suppression of facts. The appellant had filed a declaration and disclosed the manufacturing process, including the emergence of Red Oxide during production, and the department had examined the declaration and process chart before granting exemption under Notification No. 50/2003-CE. On those facts, the manufacture of Red Oxide could not be treated as suppressed, so the show cause notice founded on suppression was not sustainable. Case-Laws Central Excise Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339442