https://www.taxtmi.com/caselaws?id=34707 The extended period of limitation could not be invoked where the assessee had disclosed the existence of multiple manufacturing units and the manner in which exemption was claimed. In the absence of any departmental investigation or evidence of deliberate suppression of material facts, mere non-disclosure of the ineligibility of one unit was insufficient to establish intent to evade duty. The demand was therefore held time-barred. en-us Thu, 12 Feb 2009 00:00:00 +0530 Sun, 11 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34707 The extended period of limitation could not be invoked where the assessee had disclosed the existence of multiple manufacturing units and the manner in which exemption was claimed. In the absence of any departmental investigation or evidence of deliberate suppression of material facts, mere non-disclosure of the ineligibility of one unit was insufficient to establish intent to evade duty. The demand was therefore held time-barred. Case-Laws Central Excise Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34707