https://www.taxtmi.com/caselaws?id=45334 Excise authorities could not invoke the extended limitation period under Section 11A of the Central Excise Act, 1944 on an allegation of suppression of facts where the contracts for sale of computers had been disclosed and they themselves showed the right to collect maintenance charges during the warranty period. The relevant facts were already available to the department and would have emerged on due application of mind, so suppression was not established. The longer limitation period was therefore unavailable and the demand was time-barred. en-us Wed, 03 Nov 1999 00:00:00 +0530 Sat, 10 Jul 2010 09:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45334 Excise authorities could not invoke the extended limitation period under Section 11A of the Central Excise Act, 1944 on an allegation of suppression of facts where the contracts for sale of computers had been disclosed and they themselves showed the right to collect maintenance charges during the warranty period. The relevant facts were already available to the department and would have emerged on due application of mind, so suppression was not established. The longer limitation period was therefore unavailable and the demand was time-barred. Case-Laws Central Excise Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45334