https://www.taxtmi.com/caselaws?id=41060 The demand was found time-barred because the processor could know only the processing cost at clearance and not the eventual sale price, while the relevant information was already known to the officers. On those facts, there was no deliberate suppression of information and the conditions for Rule 10A were not satisfied; the matter was held to fall outside Rule 10A and in favour of the assessee. Provisional assessment could have been made if needed, which reinforced that Rule 10A was inapplicable on the recorded facts. en-us Tue, 30 Jun 1981 00:00:00 +0530 Thu, 20 May 2010 16:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41060 The demand was found time-barred because the processor could know only the processing cost at clearance and not the eventual sale price, while the relevant information was already known to the officers. On those facts, there was no deliberate suppression of information and the conditions for Rule 10A were not satisfied; the matter was held to fall outside Rule 10A and in favour of the assessee. Provisional assessment could have been made if needed, which reinforced that Rule 10A was inapplicable on the recorded facts. Case-Laws Central Excise Tue, 30 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41060