https://www.taxtmi.com/caselaws?id=44896 Extended limitation could not be invoked because suppression of fact was not established; the department was already aware of the goods' nature through prior classification correspondence, so the notice was not time-barred on that basis. Notification No. 89/79-Central Excise applied only to clearances of goods falling under Item 68, and the value of goods assessed under Item 25 from another factory could not be clubbed to deny the exemption. The Tribunal's view was upheld, and the assessee retained the benefit of the exemption for Item 68 clearances alone. en-us Thu, 04 Dec 1997 00:00:00 +0530 Tue, 30 Dec 2025 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44896 Extended limitation could not be invoked because suppression of fact was not established; the department was already aware of the goods' nature through prior classification correspondence, so the notice was not time-barred on that basis. Notification No. 89/79-Central Excise applied only to clearances of goods falling under Item 68, and the value of goods assessed under Item 25 from another factory could not be clubbed to deny the exemption. The Tribunal's view was upheld, and the assessee retained the benefit of the exemption for Item 68 clearances alone. Case-Laws Central Excise Thu, 04 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44896