https://www.taxtmi.com/caselaws?id=390579 Disclosure of free supply of packing material by the customer, made in declarations under Rule 173(b) and Rule 173(c) of the Central Excise Rules, 1944, was treated as sufficient notice to the department. On those facts, suppression of material facts could not be alleged to invoke the extended period, because the relevant information was already within departmental knowledge. As the show cause notice was issued after the normal limitation period, the demand for the period beyond one year was held time barred and the extended-period demand was set aside in favour of the assessee. en-us Mon, 06 Jan 2020 00:00:00 +0530 Tue, 07 Jan 2020 06:56:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390579 Disclosure of free supply of packing material by the customer, made in declarations under Rule 173(b) and Rule 173(c) of the Central Excise Rules, 1944, was treated as sufficient notice to the department. On those facts, suppression of material facts could not be alleged to invoke the extended period, because the relevant information was already within departmental knowledge. As the show cause notice was issued after the normal limitation period, the demand for the period beyond one year was held time barred and the extended-period demand was set aside in favour of the assessee. Case-Laws Central Excise Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390579