https://www.taxtmi.com/caselaws?id=396217 Clearances of capital goods disclosed in ER-2 returns put the relevant facts within the Department's knowledge, so suppression could not be alleged. On that basis, the statutory ingredients for invoking the extended period under section 11A were not established, and the demand was held time-barred. The order confirming duty, penalty and interest could not be sustained. en-us Tue, 14 Jan 2020 00:00:00 +0530 Thu, 25 Jun 2020 18:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396217 Clearances of capital goods disclosed in ER-2 returns put the relevant facts within the Department's knowledge, so suppression could not be alleged. On that basis, the statutory ingredients for invoking the extended period under section 11A were not established, and the demand was held time-barred. The order confirming duty, penalty and interest could not be sustained. Case-Laws Central Excise Tue, 14 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396217