https://www.taxtmi.com/caselaws?id=288345 Extended limitation under central excise law could not be invoked absent suppression of facts or wilful misstatement with intent to evade duty, because the assessees had disclosed both units and filed classification lists and returns, and the department was already aware of the relevant facts; the demand was therefore confined to the normal period and barred for the longer period. Penalty was also not justified, as the same record negatived deliberate contravention and the approvals of classification lists undermined any penal foundation. The exemption scheme's requirement to club clearances affected the duty calculation, but did not by itself support penalty on these facts. en-us Thu, 13 Mar 1997 00:00:00 +0530 Tue, 02 Jun 2020 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288345 Extended limitation under central excise law could not be invoked absent suppression of facts or wilful misstatement with intent to evade duty, because the assessees had disclosed both units and filed classification lists and returns, and the department was already aware of the relevant facts; the demand was therefore confined to the normal period and barred for the longer period. Penalty was also not justified, as the same record negatived deliberate contravention and the approvals of classification lists undermined any penal foundation. The exemption scheme's requirement to club clearances affected the duty calculation, but did not by itself support penalty on these facts. Case-Laws Central Excise Thu, 13 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288345