https://www.taxtmi.com/caselaws?id=356468 Contemporaneous disclosure of manufacturing activity and exemption claims to the Department defeats an allegation of suppression of facts. On the stated facts, the assessee had informed the Department about branded and non-branded clearances and its reliance on the small scale exemption notification, so the Department was already on notice and could have sought further details earlier. As a result, the extended period of limitation could not be invoked for denying the exemption, and the demand raised beyond the normal period was time-barred. en-us Tue, 30 Jan 2018 00:00:00 +0530 Wed, 07 Mar 2018 08:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356468 Contemporaneous disclosure of manufacturing activity and exemption claims to the Department defeats an allegation of suppression of facts. On the stated facts, the assessee had informed the Department about branded and non-branded clearances and its reliance on the small scale exemption notification, so the Department was already on notice and could have sought further details earlier. As a result, the extended period of limitation could not be invoked for denying the exemption, and the demand raised beyond the normal period was time-barred. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356468