https://www.taxtmi.com/caselaws?id=34147 Extended limitation could not be invoked where the assessee had regularly filed RT-12 returns and disclosed its small-scale exemption claim under Rule 173B, because the relevant facts were already on record and acknowledged by the department. The concurrent findings of the first appellate authority and the Tribunal were that no suppression of facts or misstatement with intent to evade duty was established. On that basis, the longer limitation period was unavailable and the duty demand was held time-barred. en-us Thu, 10 Jul 2008 00:00:00 +0530 Sun, 19 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34147 Extended limitation could not be invoked where the assessee had regularly filed RT-12 returns and disclosed its small-scale exemption claim under Rule 173B, because the relevant facts were already on record and acknowledged by the department. The concurrent findings of the first appellate authority and the Tribunal were that no suppression of facts or misstatement with intent to evade duty was established. On that basis, the longer limitation period was unavailable and the duty demand was held time-barred. Case-Laws Central Excise Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34147