https://www.taxtmi.com/caselaws?id=46915 Extended limitation under the proviso to Section 11A applies only where fraud, collusion, wilful misstatement, suppression of facts, or contravention of statutory requirements is shown with a positive intent to evade duty. Disclosure of the goods in the classification list, especially where the approved classification list formed part of the record, negatived any reliable basis to infer deliberate evasion on the facts. Applying the same principle to both matters, the demand founded on alleged suppression and misdeclaration was unsustainable, and the duty demands confirmed below were set aside in favour of the assessee. en-us Wed, 29 Jan 2003 00:00:00 +0530 Sat, 24 Jul 2010 16:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46915 Extended limitation under the proviso to Section 11A applies only where fraud, collusion, wilful misstatement, suppression of facts, or contravention of statutory requirements is shown with a positive intent to evade duty. Disclosure of the goods in the classification list, especially where the approved classification list formed part of the record, negatived any reliable basis to infer deliberate evasion on the facts. Applying the same principle to both matters, the demand founded on alleged suppression and misdeclaration was unsustainable, and the duty demands confirmed below were set aside in favour of the assessee. Case-Laws Central Excise Wed, 29 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46915