https://www.taxtmi.com/caselaws?id=340945 Extended limitation under excise law could be invoked only on proof of suppression of material facts or wilful misstatement in the statutory declarations. Price lists showed the assessee's claim for the Notification No. 245/83-CE abatement, and prior approval of those price lists undermined any allegation of concealment. The mere absence of the DPCO document did not, by itself, establish suppression when the claim was otherwise disclosed on record. On those facts, the longer limitation period under Section 11A was not available and the demand was time barred. en-us Fri, 03 Feb 2017 00:00:00 +0530 Wed, 07 Feb 2018 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340945 Extended limitation under excise law could be invoked only on proof of suppression of material facts or wilful misstatement in the statutory declarations. Price lists showed the assessee's claim for the Notification No. 245/83-CE abatement, and prior approval of those price lists undermined any allegation of concealment. The mere absence of the DPCO document did not, by itself, establish suppression when the claim was otherwise disclosed on record. On those facts, the longer limitation period under Section 11A was not available and the demand was time barred. Case-Laws Central Excise Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340945