https://www.taxtmi.com/caselaws?id=33574 Extended limitation under central excise law applies where manufacture and clearance of goods were not disclosed to the Department and the claimed bona fide belief lacks supporting material. Prior correspondence and classification declarations concerning different goods do not establish disclosure of an intermediate or finished product not previously declared; the assessee's rectification application was therefore rejected. For the September 1994 demand, limitation under Section 11A is calculated from the statutory date for filing the monthly return under the applicable rules. As the show cause notice was issued within six months of that date, the demand was not time-barred and the Revenue's rectification application succeeded. en-us Fri, 03 Oct 2008 00:00:00 +0530 Wed, 12 Aug 2009 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33574 Extended limitation under central excise law applies where manufacture and clearance of goods were not disclosed to the Department and the claimed bona fide belief lacks supporting material. Prior correspondence and classification declarations concerning different goods do not establish disclosure of an intermediate or finished product not previously declared; the assessee's rectification application was therefore rejected. For the September 1994 demand, limitation under Section 11A is calculated from the statutory date for filing the monthly return under the applicable rules. As the show cause notice was issued within six months of that date, the demand was not time-barred and the Revenue's rectification application succeeded. Case-Laws Central Excise Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33574