https://www.taxtmi.com/caselaws?id=44694 The extended limitation period under the proviso to Section 11A of the Central Excises and Salt Act, 1944 was unavailable where removals were made under an approved classification list and the relevant facts were already before the departmental authorities. A later change in opinion on the correct description of the input did not, without more, establish wilful suppression, misstatement, concealment, or intent to evade duty. Because the statutory conditions for invoking the extended period were not met on the admitted facts, the proviso was inapplicable and the show cause notice was time-barred. en-us Thu, 11 Sep 1997 00:00:00 +0530 Sat, 03 Jul 2010 12:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44694 The extended limitation period under the proviso to Section 11A of the Central Excises and Salt Act, 1944 was unavailable where removals were made under an approved classification list and the relevant facts were already before the departmental authorities. A later change in opinion on the correct description of the input did not, without more, establish wilful suppression, misstatement, concealment, or intent to evade duty. Because the statutory conditions for invoking the extended period were not met on the admitted facts, the proviso was inapplicable and the show cause notice was time-barred. Case-Laws Central Excise Thu, 11 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44694