https://www.taxtmi.com/caselaws?id=351735 Where an assessee disclosed the relevant undertakings and particulars to claim exemption, the extended period of limitation could not be invoked absent proved suppression of material facts with intent to evade duty. The record did not establish such suppression, and the prior precedent relied on had been upheld by the jurisdictional High Court, reinforcing the limitation defence. The demand was therefore unsustainable on limitation, and the connected matter was disposed of as abated. en-us Fri, 01 Sep 2017 00:00:00 +0530 Fri, 01 Dec 2017 07:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351735 Where an assessee disclosed the relevant undertakings and particulars to claim exemption, the extended period of limitation could not be invoked absent proved suppression of material facts with intent to evade duty. The record did not establish such suppression, and the prior precedent relied on had been upheld by the jurisdictional High Court, reinforcing the limitation defence. The demand was therefore unsustainable on limitation, and the connected matter was disposed of as abated. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351735