https://www.taxtmi.com/caselaws?id=289573 Where the assessee fully disclosed the relevant facts and the department verified them, the extended period of limitation could not be invoked absent suppression, wilful misstatement, or intent to evade duty, so the demand beyond the normal period and the penalty were set aside. The classification dispute on the products, and whether they qualified for area-based exemption under Notification No. 50/2003-CE, required fresh examination of the product composition, manufacturing process, and negative-list coverage. That issue was not finally decided on the existing record, and the surviving demand within limitation was remanded to the Original Adjudicating Authority for reconsideration. en-us Wed, 22 May 2019 00:00:00 +0530 Fri, 07 Aug 2020 06:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289573 Where the assessee fully disclosed the relevant facts and the department verified them, the extended period of limitation could not be invoked absent suppression, wilful misstatement, or intent to evade duty, so the demand beyond the normal period and the penalty were set aside. The classification dispute on the products, and whether they qualified for area-based exemption under Notification No. 50/2003-CE, required fresh examination of the product composition, manufacturing process, and negative-list coverage. That issue was not finally decided on the existing record, and the surviving demand within limitation was remanded to the Original Adjudicating Authority for reconsideration. Case-Laws Central Excise Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289573